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Muhammad Reza Maulana; Zainal Abidin; Mazwar Mazwar

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Law Number 11 of 2006 on the Governance of Aceh embodies the principle of lex specialis due to its territorial scope, while Law Number 4 of 2009 on Mineral and Coal Mining also contains a lex specialis character as it specifically regulates the mining sector. This situation raises a legal question regarding how the principles of lex specialis derogat legi generali, lex superior derogat legi inferiori, and lex posterior derogat legi priori should be interpreted and applied by the Government within the framework of Aceh as a Special Autonomous Region. This study aims to conduct an in-depth legal analysis using a progressive law approach to examine whether the principles of lex posterior or lex superior may override the principle of lex specialis as applied in Aceh’s special autonomy regime. The research employs normative legal methods with qualitative analysis. The findings indicate that the principle of lex specialis derogat legi generali as stipulated in the Law on the Governance of Aceh must take precedence due to its specific territorial applicability and special autonomous status. In resolving such normative conflicts, a clear legal framework is required, accompanied by the renewal of legal theories and principles to ensure legal certainty, prevent regulatory overlap, and promote harmony among statutory regulations.

Heza Wihardi; Md Gapar Md Johar

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

International student enrollment is a critical driver of financial sustainability for Higher Education Institutions (HEIs). While advanced forecasting is standard in the corporate sector, its application in educational planning remains limited. This study addresses this gap by comparing the predictive performance of ARIMA, Facebook Prophet, and Long Short-Term Memory (LSTM) models. Using a publicly available annual dataset from a US-based institution (2000–2022), the analysis employed a strategic partition training on 2000–2017 and testing on 2018–2019 to validate models on stable, pre-pandemic data. Empirical results revealed that the statistical ARIMA (2,1,0) model demonstrated superior accuracy, achieving a Mean Absolute Percentage Error (MAPE) of 1.26%. Conversely, Prophet (11.81%) and LSTM (13.84%) struggled with the limited sample size, failing to generalize effectively compared to the linear approach. The findings suggest that for annual enrollment trends, parsimonious statistical models outperform complex deep learning architectures, providing administrators with a robust, accessible framework for data-driven strategic decision-making.

Syekhan Maulana; Jibril Maulana; Dewi ‘Izzatus Tsamroh; Muhammad Ilman Nur Sasongko

Proceeding of the International Conferences on Engineering Sciences 2026 Asosiasi Riset Ilmu Teknik Indonesia

The construction and infrastructure sectors are shifting toward lighter, low-emission, and sustainable materials in response to the high carbon footprint and excessive weight of common materials such as concrete and steel. One promising alternative widely developed is natural fiber–based composites. However, studies comparing mechanical properties of variations of natural fibers within a single framework remain limited. This study aims to evaluate and compare composite mechanical properties reinforced by sisal fiber, bamboo fiber, and pineapple leaf fiber to determine the optimal fiber type for sustainable infrastructure applications. The research methodology involved fabrication of composite specimens using a unidirectional fiber configuration with a resin matrix, molded following ASTM D638 Type I dimensional and geometrical requirements. Tensile testing was conducted to evaluate mechanical responses, including ultimate tensile behavior, deformation characteristics, and elastic properties, which were presented in tabular and graphical forms. The results show that incorporation of all natural fiber types significantly enhanced composite mechanical properties, exhibiting an average tensile strength of approximately 26 MPa. Pineapple leaf fiber demonstrated balanced mechanical behavior combining strength and ductility, while sisal fiber showed superior tensile resistance and rigidity. Bamboo fiber provided moderate mechanical improvement. Overall, natural fiber–reinforced composites demonstrate strong potential as environmentally friendly alternative materials for infrastructure applications, with mechanical characteristics adjustable based on reinforcing fiber type.

Fian Sukma Ningsih; Azizah Aulia Usman; Amelda Frida Eginingrum; Wildan Taufik Raharja; Haryo Kunto Wibisono

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to evaluate the implementation of Sidoarjo Regent Regulation Number 69 of 2017 concerning the Civil Servant Code of Ethics in the Family Planning Sector at the Sidoarjo Regency Women's Empowerment, Child Protection, and Family Planning Office. A qualitative approach with a case study was used to explore the implementation of the policy through interviews, observation, and documentation. The analysis was conducted using William Dunn's six policy evaluation indicators, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results show that the policy has provided clear behavioral guidelines and is applied evenly in the work environment. However, the effectiveness and efficiency of implementation are not optimal due to disciplinary violations, weak supervision, and unstructured communication between superiors. The aspects of adequacy and accuracy are considered relevant to the needs of the organization, but have not been able to fully overcome obstacles such as high workloads and low internalization of ethical values ​​among employees. In general, this policy contributes to shaping the professionalism of civil servants, but still requires strengthening through continuous supervision and more systematic coaching. The originality of the study lies in the use of Dunn's evaluation model in the context of the implementation of the civil servant code of ethics at the regional level, as well as identifying gaps between normative policies and field practices. These findings confirm that the success of a code of ethics depends heavily on organizational communication, work culture, and consistency of oversight.

Bambang Sigit Widodo; Iman Pasu Marganda H.P; Mi’rojul Huda; Silkania Swarizona; Agung Stiawan

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

Empowering agricultural human resources is a strategic approach to support sustainable agricultural development and the achievement of the Sustainable Development Goals (SDGs), particularly SDG 2 (Zero Hunger), SDG 4 (Quality Education), and SDG 8 (Decent Work and Economic Growth). This community service article aims to describe the implementation of an agricultural instructor empowerment training program conducted through collaboration between Universitas Negeri Surabaya (Unesa) and the Ngudi Luhur Self-Reliant Agricultural and Rural Training Center (P4S) in Blitar Regency. The activity involved approximately 50 participants consisting of agricultural instructors and local agricultural practitioners. The methods included Focus Group Discussions (FGDs) and field visits to superior corn cultivation areas managed by P4S. The results indicate an increase in participants’ understanding of the importance of agricultural innovation and technology utilization to enhance productivity, supported by experiential learning through direct observation of high-yield corn fields compared to conventional practices. This program strengthens the role of agricultural instructors as innovation dissemination agents and contributes to the achievement of sustainable development goals in the agricultural sector.

Harmina Harmina; Yuyun Karystin Meilisa Suade; St Salmah Sharon

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

Cahaya Cahaya; Deby Alista; Putri Nurhayani

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Transformational leadership is an important paradigm in strengthening modern governance that is oriented towards innovation, accountability, and public service. This research aims to examine the concepts, roles, and challenges of transformational leadership in the context of the Indonesian public sector through a literature study approach. The study was conducted on 15 open academic sources relevant to digital bureaucratic issues, apparatus work motivation, and organizational reform. The results of the study show that transformational leadership is able to increase performance effectiveness, strengthen employee commitment, and accelerate the digital transformation of the bureaucracy through an inspiring vision, intellectual stimulation, and individual attention to subordinates. In addition, this leadership contributes to the formation of a collaborative work culture and the improvement of public service innovations that are adaptive to the needs of the community. However, its implementation still faces structural obstacles, such as hierarchical culture, resistance to change, weak digital competence of the apparatus, and limited policy and human resource support. Therefore, a strong integration between transformational values, adaptive leadership competencies, and good governance principles is needed to drive sustainable and performance-oriented bureaucratic change that is superior to public performance.

M. Ilham Wira Pratama; Nelly Astuti; Rendi Rendi

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

This activity aims to encourage the economic independence of Micro, Small, and Medium Enterprises (MSMEs) by optimizing local potential in Kepoh Village, Toboali District, South Bangka Regency. The outreach activities were conducted by collecting primary data through observation, interviews, and documentation regarding the condition of MSMEs and the village's superior potential, including the marine and fisheries, plantation, and mining sectors. The data obtained showed that the majority of MSMEs in Kepoh Village are engaged in the food trade and home industries, with varying income levels, ranging from Rp. 150,000 to Rp. 30,000,000 per month. In addition, the village's abundant potential, such as fisheries with an average production of 16.5 tons, plantations with various commodities, and tin mining resources, presents a great opportunity to support the development of local MSMEs. Through this outreach activity, MSMEs are encouraged to increase their business capacity, utilize local potential sustainably, and understand the importance of protecting Intellectual Property Rights (IPR) as a marketing strategy and to increase competitiveness. This counseling is carried out to provide a positive contribution in providing knowledge, motivation, and more innovative business management strategies starting from product marketing strategies both in economic and legal aspects as well as the urgency of business legality, so as to strengthen the economic independence of MSME actors and support the inclusive economic development of Kepoh Village

Ifo Siska Sigalingging; Elvri Teresia Simbolon; David Fero; Mery Silalahi; Liyus Waruwu

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to determine the strategy of the Tourism Office in developing the Pandaratan Beach tourist destination, Sarudik District, Central Tapanuli Regency. This study uses a qualitative method with a descriptive approach. Data were collected through direct field observations, in-depth interviews, and documentation of a number of informants deemed relevant, namely the Tourism Office, Pokdarwis, the community as managers, business actors, and tourists. The results show that the Tourism Office's strategy in developing Pandaratan Beach has been formulated based on the Central Tapanuli Regency Tourism Office's strategic plan (Renstra). This strategy focuses on equitable distribution of development infrastructure with a superior commodity-based approach, which aims to support tourist attractions and increase the contribution of the tourism sector to regional development. The strategy implementation is realized through various programs, including proposing basic infrastructure development, human resource development through training, destination promotion through social media, development of natural tourism products, and the formation and empowerment of tourism awareness groups (Pokdarwis) as drivers of tourism awareness campaigns. The implications of this study indicate that the development of Pandaratan Beach has not been fully optimal and still faces several obstacles, such as limited supporting facilities, less than optimal tourism services, and uneven community participation, so that the impact on the quality of tourism services, increasing community participation, and the sustainability of the destination still needs to be strengthened. Therefore, a comprehensive and sustainable strengthening of the strategy is needed through cooperation from related parties so that the Pandaratan Beach tourist destination can develop more optimally based on superior commodities.

Aan Suhaemi

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study investigates the influence of sustainable leadership and customer-oriented culture on employee performance at PT Krakatau Sarana Properti (PT KSP), a subsidiary of PT Krakatau Steel operating in Indonesia’s commercial property sector. Amid rapid globalization and technological change, organizations are compelled to foster adaptive cultures and leadership approaches that ensure both operational excellence and long-term sustainability. Drawing on Organizational Behavior and the Resource-Based View, this research positions sustainable leadership as a strategic resource that not only directly enhances employee performance but also shapes a customer-oriented culture—an intangible asset vital for organizational competitiveness. Employing a quantitative, explanatory research design, data were collected from 95 employees using a structured questionnaire and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that sustainable leadership has a significant positive impact on employee performance and customer-oriented culture. Additionally, customer-oriented culture exerts a strong influence on employee performance and partially mediates the relationship between sustainable leadership and employee performance. These results underscore the importance of integrating sustainability principles into leadership practices and embedding customer-centric values throughout the organization. The study provides both theoretical and practical contributions, offering a more holistic understanding of how sustainable leadership and organizational culture jointly drive superior performance. For PT KSP and similar organizations, investing in sustainable leadership development and cultivating a customer-oriented culture are recommended strategies to enhance employee motivation, adaptability, and long-term competitive advantage in a dynamic business environment.

Ronaldo T. G. Panggo; Mikhael Rajamuda Bataona; Urbanus Ola

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Information technology plays a crucial role in supporting the growth of the digital economy, including in the micro and traditional business sectors. One example is the use of digital technology to increase sales of titi corn in Laranwutun Village, Lembata Regency. Titi corn is a traditional food from East Nusa Tenggara, particularly in the eastern Flores region of Solor, Adonara, and Lembata. However, this specialty food is not yet widely known due to minimal promotion and marketing, particularly on social media. This has resulted in limited market share and low incomes for local communities. This study used qualitative methods through direct interviews with titi corn entrepreneurs. The research process was divided into three stages: planning, preparation, and implementation. The theory used refers to the concept of digital marketing, specifically the use of Facebook as a promotional tool. This study examines the extent to which Facebook can increase marketing reach, expand the market, and facilitate the promotion of titi corn. The results show that Facebook plays a significant role in promoting and increasing titi corn sales. This social media platform facilitates the delivery of product information, reaches a wider consumer base, and builds brand awareness. Furthermore, Facebook enables direct interaction between producers and consumers, thereby increasing customer trust and loyalty to local products. This digital promotion strategy also opens up opportunities for collaboration with traditional culinary communities and local MSMEs, which can strengthen marketing networks. These findings emphasize the importance of preserving local food through an integrated digital approach. By optimizing social media, titi corn will not only gain wider recognition but also have the potential to become a superior regional product that supports sustainable and inclusive community economic empowerment.

Ade Maulia Cahyani; Aditya Catur Pamungkas; Galuh Rizky; Isyana Alif Marthani; Ribka Yuniar +2 more

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The palm oil industry is a vital component of Indonesia's economy, significantly contributing to foreign exchange earnings and employment opportunities, particularly in rural and plantation-based regions where economic alternatives are limited. However, the sector is increasingly challenged by global sustainability concerns, particularly the European Union Deforestation Regulation (EUDR), which poses a threat to Indonesia’s palm oil exports due to its strict environmental standards and traceability requirements. This study adopts a descriptive qualitative approach using a literature review to explore the role of innovation and legal protection in strengthening the sustainability and global competitiveness of Indonesia’s palm oil industry. Specifically, it investigates how the development of superior plant varieties and the application of Plant Variety Protection (PVP) under the Intellectual Property Rights (IPR) framework contribute to long-term industry resilience. The findings indicate that superior varieties such as DxP Topaz, DxP PTPN V, and Lonsum DxP have been instrumental in boosting productivity, reducing the need for land expansion, enhancing oil yield per hectare, and improving overall resource efficiency. Moreover, legal protection through PVP not only secures exclusive rights for breeders but also incentivizes further agricultural innovation and prevents the unauthorized use and duplication of valuable genetic resources. In light of international regulatory pressures, strengthening the national PVP system, promoting the registration of local superior varieties, and integrating legal instruments with research and development are essential. These efforts can safeguard Indonesia’s genetic sovereignty and support sustainable practices in compliance with international environmental standards. Ultimately, aligning agricultural innovation with a robust legal framework is key to maintaining the industry’s market access, environmental credibility, and long-term sustainability.

Dwi Wahyuni; Cahyo Tri Atmojo; Fahimul Amri

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The role of micro, small, and medium enterprises (MSMEs) is very significant for the growth of Indonesia’s economy, accounting for 99% of all business units. The development of MSMEs in Blitar Regency has experienced significant growth in terms of both the number of entrepreneurs and revenue. The objectives of this research are (1) to identify and analyze the potential of the creative economy in the development of MSMEs in Blitar Regency, (2) to formulate appropriate strategies to enhance the competitiveness and growth of MSMEs in the creative economy sector in Blitar Regency. The approach used in this research is a phenomenological qualitative approach. Data collection techniques were carried out through observation and structured interviews conducted with key informants of this study, such as MSMEs actors, local government officials from the Department of Industry and Trade, and the Cooperative Office. The data analysis technique was conducted using data triangulation with the following steps: data collection, data analysis, conclusion, and data validation. The research results show that the creative economy model used by the local government in developing MSMEs in Blitar Regency includes the utilization of ideas and creativity, strengthening MSMEs through digitalization, business mentoring, development of superior products, and connection with the people's economy. The challenges in the development of MSMEs include increasingly tight market competition both online and offline; limited access to capital; limited access to digital technology; lack of understanding of business management; limited product innovation; ineffective marketing; and business legality. The strategies implemented include enhancing digital marketing, improving product and service quality, strengthening business capital, increasing capacity and skills, utilizing technology, promoting and marketing products, and strengthening institutions and governance.

Mirza Hylmi Zhafif Lukito; Etik Puspitasari

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

Composite materials are produced by combining two or more different materials, to achieve mechanical properties superior to those of the individual components. One example of a natural fiber-based composite is the composite made from the skin fiber of the lantung wood (Artocarpus elasticus). This study aims to analyze the effect of alkali immerse durations (60 minutes, 90 minutes, and 120 minutes) and fiber weight fractions (5%, 10%, and 15%) on the impact strength of the composite, using lantung wood bark fibers as the control due to their inherent mechanical strength. The experiment was conducted by varying the independent variables, such as alkali immerse duration and fiber weight fraction, and dependent variables including fiber orientation and NaOH concentration (horizontal orientation, 10%). The research method used in this research is design of experimental (DOE) method. Impact testing was performed using a Charpy impact tester, and the resulting data were analyzed quantitatively to evaluate the relationships among the variables. Although the benefits of natural fibers are well-known, there is still a lack of empirical data regarding the effects of alkali immerse duration and fiber weight fraction on the impact strength of the composites. The study purpose is to fill this gap by systematically analyzing the effects of alkali immerse duration and fiber weight fraction on the mechanical performance of lantung wood bark fiber-based composites. The research result show that a 120-minute immerse duration yields an impact value of 0.029 J/mm², while a 10% fiber weight fraction results in an impact value of 0.033 J/mm². The research contributes to the optimization of fabrication parameters, particularly in the automotive sector, such as in the production of lightweight components like rear wheel mudguard for motorcycles.

Muhammad Nurhedi; Dimas Nasrullah Arif; Muhammad Ridwan

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

In the rapidly evolving digital era, human resources (HR) are a key factor in facing global challenges and leveraging technological opportunities. Education plays a strategic role in shaping high-quality human resources that are adaptive, innovative, and competitive. This study explores how education, through the enhancement of digital literacy, 21st-century skills, and the use of information technology, significantly contributes to improving HR quality. The transformation of education—covering technology-based curricula, digital learning methods, and vocational training—has become essential in creating a workforce that is ready to compete in the digital age. The discussion concludes that investment in an education system responsive to technological developments will produce superior and highly competitive human capital. Therefore, collaboration between government, educational institutions, and industry sectors is crucial in creating a relevant and sustainable learning ecosystem.

Fatmawati Fatmawati; Dody Tri Kurniawan; Mohammad Anwar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sumenep Regency has a wealth of agribusiness superior commodities such as rice, corn, chili, onions, tobacco, coconut, and the livestock sector in the form of cattle and goats. This research aims to explore this potential and formulate an adaptive and sustainable agribusiness development strategy. The approach used involves field studies, primary and secondary data collection, and SWOT analysis. The results of the study show that obstacles such as low access to technology, inadequate infrastructure, and weak farmer institutions need to be answered with strategies to strengthen institutions, modernize technology, develop derivative products, and digitize the market. The implementation of this strategy is projected to be able to increase the productivity and welfare of farmers, as well as encourage sustainable regional economic growth.

Raisha Cantika Mutiara; Aurora Jillena Meliala; Heru Sugiyono

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the legal protections and enforcement mechanisms against securities dilution in technology‐sector issuers adopting multiple voting rights stock classifications following an initial public offering (IPO) under Indonesia’s Financial Services Authority Regulation No. 22/POJK.04/2021. It addresses two core issues: the adequacy of minority shareholder safeguards embedded within the regulatory framework and the nature and extent of share dilution experienced by existing investors in dual‐class structures. Employing a normative legal research design with a doctrinal approach, the analysis draws on primary sources including UU No. 40/2007, UU No. 4/2023, POJK 22/POJK.04/2021, issuer prospectuses, and PT GoTo Gojek Tokopedia’s 2022–2024 annual reports complemented by secondary literature and tertiary legal references. Findings reveal that POJK 22/POJK.04/2021 integrates quantitative limits (a 90 percent cap on aggregate superior voting rights), procedural safeguards (minimum 5 percent ordinary‐shareholder quorum and independent renewal approval), temporal constraints (10‐year sunset clause), and one‐share‐one‐vote requirements for critical corporate actions, alongside a novel graduated voting ratio system. The GoTo case study underscores persistent misalignment between cash‐flow and voting rights, marked by significant share price volatility and reliance on share buybacks rather than dilutive issuances. While the regulatory framework is comprehensive, its efficacy is contingent on robust enforcement, transparency of indirect ownership, and institutional maturity. Empirical evaluation of post‐IPO dilution events, minority litigation outcomes, and enforcement actions is recommended to assess real‐world impacts.

Agnes Fanny Laurent; Agus Munandar

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

Dwi Arief Rahman; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to identify leading sectors through the Location Quoetient (LQ) approach and Shift Share analysis. The LQ approach is used to determine the base sector based on structural advantages, while shift share measures the competitive advantage of the economic sector at the local level compared to the provincial level. The data used is the GRDP of Malang City and East Java Province for 2020-2022 at constant prices. The results of the analysis show that of the 17 sectors analyzed, only two sectors meet the criteria as leading sectors, namely the financial and insurance services sector and the education services sector. These two sectors not only have LQ values >1, but also show DK values >0, signaling superiority in economic structure and growth. This finding emphasizes the importance of strengthening the strategic services sector as a driver of sustainable economic development in Malang City.  

Ranti Melasari; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.