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This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This research is motivated by the importance of understanding the development of the Kingdom of God in Indonesia as a reality present in the lives of the people through the values ​​of love, justice, and peace in a pluralistic society. The purpose of this research is to analyze the factors that support and hinder the development of the Kingdom of God in Indonesia and explain its application in contemporary life. The method used is a qualitative descriptive method through a literature review and theological analysis of the social, cultural, and religious dynamics that are developing in Indonesian society. The results of the study indicate that the development of the Kingdom of God is supported by the role of the church in evangelistic missions, holistic services, universal values ​​of love and justice, and a spirit of religious moderation. On the other hand, this development is hampered by local cultural resistance, socio-political dynamics, a lack of comprehensive theological understanding, and the potential for conflict in poorly managed plurality. The implications of this research emphasize that the Kingdom of God needs to be lived as a contemporary reality through personal and social transformation, obedience to God's will, and the realization of identity as citizens of the Kingdom of God in everyday life.

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This study is grounded in the observation that the implementation of an efficient, simple, and low-cost judicial process in civil cases remains ineffective, particularly in relation to mediation as a dispute resolution mechanism. Although mediation has been incorporated into judicial proceedings with the aim of expediting case resolution, simplifying procedural stages, and reducing litigation costs for the parties, these objectives have not been fully realized in practice. This research seeks to examine the extent to which mediation in civil litigation effectively contributes to the realization of an efficient, straightforward, and affordable justice system. In addition, it aims to identify the factors that influence both the success and failure of the mediation process. The study employs a normative legal research method, utilizing statutory and conceptual approaches. The research is conducted through a literature review of primary and secondary legal materials. The findings indicate that the implementation of mediation in civil courts has not yet reached an optimal level. This is reflected in the relatively low success rate of dispute resolution through mediation, as well as the tendency for mediation to be treated merely as a procedural formality. Several contributing factors include the lack of good faith from the parties, limited time allocated for mediation, and the suboptimal role of mediators.

This study investigated the logical function of clause complexes in two selected English nursery tales, Jack the Giant Killer and Jack and the Beanstalk, using Halliday’s Systemic Functional Linguistics (SFL) framework. The research focuses on the realization of clause interpendency through the taxis system (parataxis, hypotaxis, and taxis combination) and logico-semantic relations (elaboration, extension, enhancement, idea and locution). The method employed is qualitative content analysis based on Krippendorf involving processes such as unitizing, sampling, coding, reducing, interpreting, and narrating. From 1,048 clauses analyzed, 341 wereidentified as clause complexes. The findings show that enhancement is the most dominant logico-semantic relation (164 cases), followed by extension (123 cases), elaboration (100 cases), locution (57 cases), andidea (22 cases). The findings show that paratxis is the most dominant taxis in selected English nursery tales. While hypotaxis relations mostly realized in enhancement, while extension appeared dominantly in parataxis. These results reveal that although nursery tales are intended for children, they often employ complex grammatical structure, therefore, balancing narrative engagement and linguistic accessibility is crucial to support children’s language development and reading comprehension.

The Work Practice Program (KKP) is an academic activity aimed at providing students with real work experience while connecting the theories learned in campus with practical application in the field. This study was conducted at the Investment and One-Stop Integrated Service Office of Serang City, focusing on analyzing the implementation of partnership facilitation, investment achievements, encountered challenges, and efforts to enhance the effectiveness of investment activities. The method used is descriptive qualitative, with data collected through observation and interviews. The results indicate that partnership facilitation has been effective in strengthening cooperation between large businesses and SMEs, as well as supporting regional investment realization. However, some challenges remain, such as limited understanding, data access, and coordination. Efforts to overcome these challenges include improving communication, task comprehension, discipline, and continuous evaluation. This activity plays a crucial role in creating a conducive investment climate, promoting economic growth, and enhancing students’ competencies in facing the workforce.

The phenomenon of mafqud (missing heirs) creates complex legal issues within Islamic inheritance law, particularly regarding the realization of justice and legal certainty in the distribution of estate assets. This study examines the legal position of mafqud as a temporary impediment in inheritance allocation and analyzes the procedural mechanisms applied by religious courts in determining mafqud status. Employing a normative juridical method, this research relies on primary legal materials, including the Qur’an, Hadith, classical fiqh references, and relevant judicial decisions, supported by secondary materials such as academic books and scholarly journals. The findings indicate that mafqud serves as a temporary barrier to inheritance distribution, requiring careful judicial assessment to ensure the protection of all heirs’ rights while remaining consistent with Islamic legal principles and the applicable national legal system. Therefore, structured and systematic procedures implemented by religious courts play an essential role in guaranteeing both justice and legal certainty in inheritance disputes involving mafqud.

This study examines the dynamic progression of Regional Original Revenue (PAD), the realization of Domestic Investment (PMDN), the size of the labor force, infrastructure availability, and their implications for economic growth across 11 regencies and municipalities in Jambi Province over the period 2017–2023. The analysis employs a panel data regression model, utilizing a combination of time-series and cross-sectional data sourced from Statistics Indonesia and the Regional Investment and One-Stop Integrated Services Office. The empirical findings reveal that PAD experienced a growth rate of 5.39 percent. In contrast, PMDN and the labor force displayed fluctuating patterns, with percentage changes of 905.97 percent and 1.68 percent, respectively. Infrastructure development and economic growth recorded increases of 0.51 percent and 4.04 percent. Further analysis demonstrates that PAD, labor force participation, and infrastructure exert a positive and statistically significant influence on economic growth. Conversely, PMDN does not exhibit a statistically significant effect on regional economic growth within the observed period.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Air pollution constitutes a significant environmental problem with far-reaching impacts on public health, quality of life, and ecosystem sustainability, particularly in urban areas and industrial zones in Indonesia. Although the national environmental legal framework has adopted the principle of strict liability through Law Number 32 of 2009 on Environmental Protection and Management, its implementation in air pollution cases continues to face substantial challenges, especially with regard to the proof and assessment of non-material damages. Non-material damages such as disturbances to living comfort, deterioration of environmental quality, psychological stress, and health-related anxiety are intangible in nature and lack clear measurement standards, resulting in their frequent exclusion or inadequate consideration in environmental civil litigation. This study aims to analyze the legal basis for the application of the strict liability principle to air pollution cases in Indonesia, identify relevant forms of non-material damage, and examine the implications of the absence of standardized methods for assessing such damages on legal certainty and the effectiveness of corporate liability enforcement. The research employs a normative legal research method with a library-based approach, incorporating statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively using a descriptive-analytical method, drawing upon legislation, court decisions, and scholarly literature on environmental law and environmental damage valuation. The findings indicate that the absence of standardized criteria for assessing non-material damages leads to evidentiary difficulties, inconsistent court decisions, and a weakened deterrent effect on polluting corporations, thereby preventing the full realization of victims’ rights to effective remedies. This study underscores the urgency of developing an integrated national technical guideline for the assessment of non-material environmental damages based on scientifically grounded valuation methods, as well as the need for cross-institutional policy harmonization to strengthen legal certainty, access to justice for affected communities, and corporate accountability in controlling air pollution.

Semarang City is an urban area with a high vulnerability to flooding. Based on data from the Semarang City Regional Disaster Management Agency, in 2022 there were 133 flood events with extreme rainfall reaching 200 mm per day. Kota Lama Semarang is a historical tourist destination with high heritage value, but this area often faces flooding challenges, especially around the Tawang Polder Area with inundation reaching 30-100 cm. This condition is triggered by an existing drainage system that is not optimal due to limited channel capacity and blockages caused by sedimentation. The purpose of this study is to develop the SEMAR-SUDs smart drainage system innovation. The writing method was carried out through literature studies, hydrometeorological data reviews, and descriptive-quantitative analyses, which formed the basis for the design and implementation of the innovation. SEMAR-SUDs (Semarang-Sustainable Urban Drainage Systems) concept is an integrative solution that combines three main elements Debris Separate Baffle Boxes (DSBB) as a technology for separating waste and sediment, ArborFlow technology based on ecodrainage that optimizes rainwater retention and distribution and Self Closing Flood Barriers that work automatically to protect critical areas. The implementation of SEMAR-SUDs can be a solution model in increasing flood disaster resilience in the city of Semarang while supporting the realization of SDGs 9 (sustainable infrastructure development), SDGs 11 (resilient and sustainable cities), and SDGs 13 (climate action). The SEMAR-SUDs innovation is highly suitable for implementation in Semarang City to mitigate flooding and realize a smart, adaptive, and sustainable drainage system infrastructure.

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

Faith is often understood as a personal and spiritual relationship with God; however, in Catholic theology, faith also possesses an inherent social and political dimension. This study examines the relationship between Christian faith and citizenship through a theological reflection on the political participation of Catholics in Indonesia. The research aims to demonstrate that faith and political engagement are not separate spheres but mutually enriching dimensions of the Christian vocation to promote justice, solidarity, and the common good. Employing a qualitative method with a literature review approach, this study analyzes biblical foundations, the teachings of the Second Vatican Council, and the Church’s social doctrine, alongside contemporary discussions on political participation. The findings indicate that political participation can be understood as a concrete expression of faith and moral responsibility, particularly through civic engagement, political education, advocacy, and social involvement. Nevertheless, many Catholics remain passive due to negative perceptions of politics, corruption, and a lack of political formation. The study also highlights the importance of maintaining the Church’s moral autonomy while encouraging lay participation in practical politics. In the Indonesian context, the principle “100% Catholic, 100% Indonesian” reflects an integrated identity in which religious commitment strengthens civic responsibility. Ultimately, this research affirms that authentic faith necessarily leads to active citizenship, where Catholics contribute prophetically and ethically to the transformation of society and the realization of the common good.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.