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

Public health is an important indicator of the success of regional development and the quality of public services. Local governments play a strategic role in the provision of healthcare services through adaptive, effective, and community-oriented policies. This study aims to analyze local government policies in addressing public health issues through a literature review approach. The research method employed a literature study by examining scientific journals, laws and regulations, books, and policy documents related to regional health policies in Indonesia. The findings indicate that regional health policies are influenced by decentralization, fiscal capacity, the quality of governance, and inter-institutional synergy. Policy implementation continues to face several challenges, including limited budgets, low quality of healthcare human resources, unequal access to healthcare services, and weak intersectoral coordination. However, public service innovation and the strengthening of good governance have proven effective in improving healthcare service delivery. This study emphasizes that the success of regional health policies is determined by government commitment, community participation, integration between central and local policies, institutional strengthening, budget optimization, and service innovations based on community needs.

The problem of stunting is still a serious issue in health development in Indonesia because it has an impact on the quality of human resources. This study aims to analyze the efforts of the Pagomogo Village Government in handling stunting. The research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants were determined using purposive sampling consisting of village governments, health workers, cadres, and the community. The results of the study show that the village government has implemented various programs, such as Supplementary Feeding (PMT), strengthening Human Development Cadres (KPM), improving services through community institutions, and sanitation development. However, the implementation of the program has not been optimal because it is still constrained by economic factors, low public awareness, limited counseling, and access to clean water. This study concludes that the main problem does not lie in the availability of programs, but in the implementation and sustainability aspects. Therefore, it is necessary to strengthen community empowerment, improve education, and evaluate results-based programs.

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

The rapid advancement of digital technology has fundamentally altered the landscape of public governance, compelling local governments to adapt and embrace digital transformation. This study investigates the challenges and opportunities faced by local governments in Indonesia in implementing digital governance transformation within the framework of Society 5.0. Using a systematic literature review and case study methodology, this research analyzes governance transformation policies, institutional readiness, digital infrastructure, and human resource capacity across selected Indonesian regional governments. The findings reveal that while significant opportunities exist including enhanced public service delivery, improved transparency, citizen participation, and inter-agency coordination substantial challenges persist in digital infrastructure disparities, limited human resource capacity, regulatory ambiguity, and cybersecurity vulnerabilities. The study identifies five critical success factors for effective digital governance transformation: strong political commitment, adequate digital infrastructure investment, comprehensive human resource development, adaptive regulatory frameworks, and inclusive citizen engagement mechanisms. This research contributes to the theoretical discourse on e-government and digital governance in the context of developing countries, while offering practical policy recommendations for local governments navigating the transition to Society 5.0. The implications extend to policymakers, practitioners, and scholars engaged in public administration reform in the digital age.

The development of information technology encourages government agencies to switch from manual systems to digital systems that are more efficient and accurate. One important aspect of office administration is recording the absence of village officials, which is often done conventionally so it is prone to errors, data manipulation, and takes longer in the recapitulation process. Based on these problems, this research designs and implements a Qr-Code based attendance system at the Palatta Village Government Office. The design of this system is to provide a faster, more accurate and transparent attendance solution by utilizing Qr-Code technology which is integrated into a web-based application. The system is built with main features such as user login, Qr-Code scanning, attendance history, as well as an admin dashboard to manage data and generate reports. The results of implementation and testing using the Black Box method show that all functions run as required. Testing on users also shows that the system is easy to use, speeds up the attendance process, and helps admins in monitoring and recapitulating data. Thus, this Qr-Code attendance system is suitable to be implemented as a substitute for manual methods to increase work efficiency and discipline in the village office environment.

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

Fixed asset management is a crucial component in supporting the performance of local governments. However, the Polewali Mandar Regency Government still faces obstacles in managing assets conventionally, such as the risk of recording errors, duplicate data, and difficulties in field data verification which is time-consuming. This study aims to design and build a Web-Based Fixed Asset Management Information System integrated with Quick Response Code (QR Code) technology as a digital solution for real-time asset data collection, tracking, and monitoring. The approach taken for system development is known as the Waterfall approach, encompassing the phases of analyzing requirements, system design, execution, evaluation, and ongoing support. The creation of the system was carried out utilizing the PHP coding language, the MySQL database system, and Tailwind CSS to achieve a mobile-friendly interface. Data collection techniques were conducted through observation, interviews, and literature studies at the General Affairs Division of the Regional Secretariat of Polewali Mandar Regency. The result of this research is a fixed asset management information system featuring the generation of unique QR Code labels for each asset, category and location management, and reporting features divided into three access levels: Admin, Operator, and Verificator. Based on the system testing results, an average score of above 4.00 was obtained for indicators of ease of use (user-friendly), access speed, and information accuracy. In conclusion, the implementation of this QR Code-based system is proven to increase the efficiency of the asset identification process in the field, minimize manual input errors, and improve accountability in regional asset management in Polewali Mandar Regency.

This study examines the role of local governments in improving the quality of public services as part of an initiative to achieve responsive governance that prioritizes the public interest. This study departs from the limitations of previous research, which tends to focus on the technical aspects of service quality, while the strategic role of local governments as the primary actors in improving the quality of public services remains underexplored. The purpose of this study is to analyze the role of local governments in improving the quality of public services and identify factors influencing the optimization of this role. The method used in this study is a qualitative approach through a literature review analyzing various secondary sources such as scientific books, national and international journals, regulations, and reports from relevant official institutions. The study findings indicate that local governments play a significant role in improving the quality of public services through three main dimensions: a community-focused service orientation, technology-based service innovation, and strengthening inclusive and collaborative service management. The integration of these three dimensions supports more efficient, transparent, and responsive public services to community needs. This research provides a conceptual contribution to the field of public administration, emphasizing the importance of strengthening the role of local governments as a key factor in sustainably improving the quality of public services.

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.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

The untimely formation of government regulations on the delegation of laws is still a serious problem in the practice of forming laws and regulations in Indonesia. It was recorded that from 2021 to 2023 there were 16 government regulations that were formed late, which shows that there are problems in the follow-up mechanism for legislation delegations. The author analyzes whether the government has a legal obligation in the timeliness of the formation of government regulations as implementing rules. In addition, this study also examines the juridical and practical implications of the law if a delegated government regulation is formed late. The data used are quantitative and supported by doctrinal research methods through the analysis of laws and regulations, expert opinions, and related legal literature. The results of the study show that the government has a legal obligation to form government regulations in a timely manner. The delay in the formation of government regulations has an impact on disrupting the effectiveness of the implementation of the law and causes some provisions to not be implemented optimally because the implementing instruments are not yet available according to the specified deadline. In addition, these delays have the potential to cause legal uncertainty for the public, law enforcement officials, and policy implementing agencies. The vacuum of implementing rules can also trigger differences in interpretation, hinder policy implementation, and increase the risk of legal disputes. Therefore, this study emphasizes the importance of stricter monitoring and evaluation mechanisms against the deadline for the formation of government regulations to ensure legal certainty and regulatory effectiveness.

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

Expressive feelings therapy is a form of mental health nursing modality therapy that aims to help individuals express their thoughts and emotions openly without violating the rights of others. This study aims to explore the effectiveness of cognitive therapy focused on “expressing feelings” in improving emotional expression abilities among female patients in the recovery phase at the Anggrek Ward of the Aceh Government Mental Hospital. This descriptive qualitative study was conducted through group therapy activities with structured stages, using media such as emotion expression picture cards and a spin-the-bottle game as interaction stimuli. The population consisted of 18 patient in the Anggrek ward, with a sample of 12 patients who were cooperative, psychologically stable, able to communicate bidirectionally, and willing to participate in group therapy. The results showed that participants experienced an improvement in their ability to express emotions such as happiness, sadness, anger, and anxiety more openly, accompanied by increased social interaction and reduced emotional tension. The therapy also encouraged greater self-confidence and a sense of emotional relief. These findings support that expressive feelings therapy can be incorporated as part of routine nursing interventions for patients who experience difficulties in emotional regulation. It is recommended that further research be conducted over a longer duration and with a broader scope to strengthen the validity of the findings.

Digital media is currently the main key to public communication to convey aspirations in government policies. Medan is also one of the major cities in Indonesia that is striving to realize the concept of a smart city through digital media. The role of digital media is very important in realizing a smart city. This study aims to analyze how digital media plays a role in uniting the views of the community and the Medan city government in the effort to realize a smart city in Medan. The method used in this study is a qualitative descriptive approach with a library research approach and observation of digital communication activities, online news, and public statements from the government to the public in Medan. In realizing a smart city, optimizing digital communication is essential to strengthen the synergy between the community and the government. The results of the study indicate that digital media plays a crucial role as a means of two-way communication, information dissemination, and as a medium for public participation. However, challenges such as weak digital literacy and limited infrastructure are obstacles to the sustainability of this effort.

Extreme poverty represents a complex, multidimensional challenge in development that demands cohesive policy integration among various governmental tiers. The Indonesian government has established goals to expedite the eradication of extreme poverty via diverse national frameworks and initiatives, yet their success hinges on the extent of alignment between central and regional policies in areas such as strategic planning, financial allocation, and program execution. This research seeks to examine the patterns of policy alignment between central and local authorities, pinpoint the obstacles encountered during execution, and develop recommendations for enhancing collaborative efforts in tackling extreme poverty. Employing a qualitative descriptive methodology, data collection involved reviewing policy documents and development plans, complemented by discussions with relevant stakeholders at the regional level. The outcomes reveal that efforts toward policy synchronization have been made by merging national and local planning frameworks and initiatives, although persistent issues persist, such as inconsistencies in poverty statistics, jurisdictional overlaps among sectors, and inadequate inter-institutional cooperation. These insights imply that effective reduction of extreme poverty necessitates reinforced strategies for policy alignment, unified data platforms, and the adoption of cross-level and cross-sector partnership models to guarantee that measures are precisely directed, enduring, and impactful in diminishing the population affected by extreme poverty.