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

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

Package C equivalency education is a strategic non-formal education policy designed to provide senior secondary education access for citizens who are not served by the formal schooling system. This study evaluates the implementation of the Package C Equivalency Education Policy at the Non-Formal Education Unit Sanggar Kegiatan Belajar in Batudaa District, Gorontalo Regency, Indonesia. The study addresses the gap between the policy objective of expanding equitable access to secondary education and the practical constraints found in local implementation. Using a qualitative evaluative case study design, the research applies the Context, Input, Process, and Product evaluation model. Data were collected through in-depth interviews, observation, and document analysis involving program managers, tutors, learners, parents, alumni, and non-formal education supervisors. The findings show that the policy is contextually relevant to learners who face economic barriers, employment demands, age constraints, and limited access to formal schooling. However, input capacity remains insufficient due to limited tutor availability, inadequate andragogical competence, insufficient learning media, and learning modules that are not yet fully contextualized. The process dimension reveals inconsistent learning schedules, lecture-dominated instruction, weak adult-learning practices, and suboptimal monitoring. Product evaluation indicates positive outcomes in graduation, academic confidence, and access to administrative requirements for work or further study, but practical skills and socio-economic impacts remain limited. The study concludes that Package C policy implementation requires stronger socialization, tutor capacity development, contextual learning resources, flexible learning management, and local policy support to generate sustainable public value.

This study aims to map the trends, integration forms, effectiveness, and contribution of ethnomathematics in elementary school mathematics learning toward national cultural preservation. A systematic literature review (SLR) approach following the PRISMA 2020 protocol was employed. Searches across four academic databases (Scopus, Google Scholar, CrossRef, and Semantic Scholar) yielded 1,176 articles, from which 30 articles met the inclusion criteria. Results indicate that ethnomathematics research in elementary schools has increased significantly during 2023–2026, particularly following the implementation of Kurikulum Merdeka. The three most dominant forms of integration are digital modules and media (53.3%), traditional games (33.3%), and ethnomathematics-based worksheets (13.3%). Geometry and measurement is the most researched mathematics topic (50.0%), and conceptual understanding shows the most significant improvement (40.0%). Beyond improving mathematics achievement, ethnomathematics integration contributes to cultural preservation through cultural contextualization in learning (60.0%), strengthening cultural identity and values (26.7%), and active local cultural preservation (10.0%). The study recommends teacher training, curriculum policy strengthening, cross-sector collaboration, and further research to sustain ethnomathematics implementation in Indonesian elementary schools.

The Merdeka Curriculum, as a new educational policy in Indonesia, emphasizes the cultivation of the Pancasila Student Profile, which is rich in citizenship values. This study aims to analyze the application of citizenship values in Pancasila and Civic Education (PPKn) learning within the framework of the Merdeka Curriculum at the high school level. This research employs a qualitative descriptive method, collecting data through classroom observations, semi-structured interviews with PPKn teachers, and analysis of teaching modules and project-based learning documents (P5). The findings indicate that the application of citizenship values is primarily integrated through Project-Based Learning to Strengthen the Pancasila Student Profile (P5). Values such as mutual cooperation (gotong royong), critical reasoning (bernalar kritis), and global diversity (berkebinekaan global) are the most frequently emphasized. However, teachers face challenges, including the need to adapt pedagogical approaches, difficulties in assessing value-based outcomes authentically, and a lack of specific reference materials aligned with the new curriculum. The implication of this research is the urgent need for structured professional development for teachers and the development of comprehensive teaching guides to ensure the effective and standardized implementation of citizenship values in PPKn learning across all educational units.

This study explores the acceptance of the Free Nutritious Meal Program (MBG) at SD Inpres Gere through William of Ockham's negative rights framework, focusing on freedom from external interference. As a positive rights policy (the right to services), the MBG has the potential to conflict with the principles of individual subjective rights (negative rights). Ockham emphasized that every individual has a personal sovereignty that must be free from interference from external authorities. Using qualitative research methods through literature studies and interviews, this article analyzes the risk of standardizing consumption that can reduce individual autonomy in determining their private needs. The analysis shows that although the MBG has a noble aim to fulfill the right to life, its implementation risks becoming a form of state paternalism that harms citizens' negative freedoms if not accompanied by strict limits on power. This paper concludes that to align with Ockham's principle of individual subjective rights, the MBG program must continue to respect the private space and diversity of individual choices without creating dependency that erodes the sovereignty of legal subjects.

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

Rapid urban growth is often linked to the narrative of sustainable development, yet the reality is that fundamental issues remain in the management of urban waste. This paper aims to examine the gap between the concept of a sustainable city and sub-optimal waste management practices. Through a normative legal approach involving an analysis of legislation and relevant literature, it has been found that the implementation of waste management policies continues to face various challenges, such as weak law enforcement, a lack of policy integration, and low levels of public participation. On the other hand, the use of the label ‘sustainable city’ tends to be symbolic and does not yet reflect comprehensive practices. This paper positions the issue of waste as a key indicator in assessing urban sustainability. The novelty of this study lies in its critical approach, which links the discourse on sustainability with the contextual realities of waste management, thereby offering a more reflective and distinct perspective from previous studies.

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

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.

Although Indonesia has integrated SDG 6 goals into national development planning, access to safe drinking water and sanitation remains a challenge in rural areas, particularly due to suboptimal policy implementation at the local level. The PAMSIMAS program is a government policy designed to improve access to clean water and sanitation services thru a community empowerment approach. This research aims to analyze the implementation of the PAMSIMAS program policy in supporting the achievement of SDG 6 in Mentaras Village, Dukun District, Gresik Regency. The research approach is descriptive qualitative with data collection thru observation, interviews, and documentation. The analysis was conducted using George C. Edwards III's policy implementation model, which includes communication, resources, executor disposition, and bureaucratic structure. The research results show that the program implementation has achieved significant progress, marked by an increase in the number of households accessing clean water, affordable service costs, and community-based management thru BP-SPAMS and BUMDes that reflect the principle of accountability. However, the implementation of the program still faces challenges such as limited service coverage, an imbalance in the facilitator-to-beneficiary ratio, and coordination obstacles among implementing stakeholders. Therefore, strengthening the dimensions of communication, resources, and institutional coordination is necessary to enhance the effectiveness of program implementation and support the achievement of SDG 6 targets by 2030.

Unemployment remains a serious challenge in Aceh, with an Open Unemployment Rate (OUR) of 8.24% (2025) in Lhokseumawe City and 6.54% (2025) in Banda Aceh City. This study compares the implementation and effectiveness of unemployment alleviation policies in the two cities using Van Meter and Van Horn's policy implementation framework with four effectiveness indicators: training absorption, job placement rate, corporate compliance, and community participation. A descriptive qualitative method with a literature study approach was employed, utilizing secondary data from journals, theses, and official documents. The findings show that Banda Aceh focuses on competency-based training through the Job Training Center (BLK) with certification and third-party partnerships. Lhokseumawe prioritizes Qanun Number 1 of 2020 on local labor priority (minimum 40%). Based on the indicators, Banda Aceh is more effective (55% of graduates employed) compared to Lhokseumawe, where local labor priority implementation is weak due to the absence of sanctions and non-existent coordination with PT. PAG. The novelty of this study lies in its systematic comparison of two Acehnese cities using a policy implementation model that integrates demographic bonus and local context. Specific recommendations: Banda Aceh needs to expand BLK capacity, extend training duration (9–12 months with internships), and mandate graduate absorption reports. Lhokseumawe needs to revise the qanun by adding administrative sanctions, recruit permanent instructors, establish a tripartite supervisory team, and establish an energy-sector BLK in the Arun area in collaboration with PT PAG.

. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

This study aims to analyze the implementation of public policies in improving community welfare through the Direct Cash Assistance (BLT) Program, the Subsidized Direct Cash Assistance (BLTS), and rice distribution managed by the State Logistics Agency (BULOG) in Cipete Village. The research method used is a descriptive qualitative approach. Data collection techniques were carried out through interviews with policy implementers and beneficiary communities, direct observation of the aid distribution process, and review of relevant official documents and data. The results show that the BLT and BLTS programs play a significant role in helping low-income communities meet their basic needs and increasing household purchasing power, especially during unstable economic conditions. Meanwhile, rice distribution by BULOG supports community food security by providing access to staple foods at prices lower than market rates. Despite the positive impacts, the implementation of these three programs still faces various obstacles, including inaccurate beneficiary targeting due to imprecise and rarely updated data, delays in the distribution process, lack of information transparency, and suboptimal inter-agency coordination. Based on these findings, improvements are required, such as developing an integrated and technology-based data system, increasing information disclosure to the public, strengthening monitoring and periodic evaluation systems, and enhancing cooperation among related institutions. Optimizing the implementation of these social assistance programs is expected to create sustainable, equitable, and targeted improvements in community welfare.

The shift in the international political order from a unipolar to a multipolar system has created increasingly complex global security dynamics and the potential for conflicts among states. This condition requires improving international political literacy among civil society, particularly Indonesian youth, so they can critically understand and respond to geopolitical transformations. In response to this urgency, this Community Service Program (PKM) aimed to enhance students’ global issue literacy through the Foreign Policy Community of Indonesia (FPCI) Goes To School (FGTS) 5.0 program themed Conflict & Military. The activity was conducted on April 6, 2026, involving 40 eleventh-grade students at SMA Negeri 97 Jakarta. The implementation method combined interactive lectures with popular culture references to make the material easier for teenagers to understand. Evaluation was conducted through pre-tests and post-tests in the form of multiple-choice quizzes. The material covered the concept of United States national interests, the Board of Peace (BoP) security initiative, Realism Theory, and the conflicts involving the United States, Israel, and Iran. The evaluation results showed that students had strong understanding of popular global issues but limited comprehension of technical aspects related to international institutions, such as the role of the International Atomic Energy Agency (IAEA). Therefore, future international political literacy programs should focus more on strategic and technical issues that are less familiar to the public.

This study examines public service inefficiency in Indonesia during the digital era and its implications for achieving governmental organizational goals. Digital transformation through the implementation of e-government and technology-based public services is expected to improve effectiveness, transparency, and service quality. However, several challenges remain, including weak system integration, rigid and hierarchical bureaucratic structures, limited human resource competencies, lack of sustainable service innovation, and inadequate supervision mechanisms. This research employs a literature study method with a descriptive-qualitative approach by analyzing various academic sources such as journals, books, and relevant policy documents. The findings indicate that digitalization has not fully reduced inefficiency due to structural barriers, organizational behavior issues, and the lack of an adaptive work culture. Therefore, strengthening human resource competencies, improving digital system integration, encouraging continuous service innovation, and enhancing supervision are necessary to ensure that digital public services effectively support the achievement of organizational goals.

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

Citizen Lawsuit (CLS) is a legal instrument through which citizens file lawsuits against the government for its negligence in fulfilling and protecting public rights. This study aims to analyze juridically the ruling in the CLS case concerning Jokowi’s diploma based on Decision Number 211/Pdt.G/2025/PN Skt. The method employed is normative legal research using both the statute approach and the case approach. Primary legal materials consist of court decisions, while secondary legal materials include relevant literature, journals, and legal doctrines. The findings indicate that the judges’ considerations in this case focused on the plaintiff’s legal standing and the government’s responsibility to fulfill citizens’ rights. The judges appear to have adopted a more progressive perspective in assessing state responsibility, although the implementation of the ruling still faces obstacles due to difficulties in effective enforcement. This study emphasizes the strategic role of CLS as a mechanism for monitoring public policy while also highlighting the urgency of strengthening regulations and ensuring consistency in judicial decisions to provide optimal protection of citizens’ rights.