SciRepID - Scientific Publication Search

Publication Search

21,229 articles from 385 journals · 1,447 citations tracked

Showing 1-20 of 4,950

Analytics

Sutisna Sutisna; Rizki Ananda Pratama; Nandang Sutisna; Jundi Kariman Husni

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Bullying is a serious problem that can disrupt the learning process and mental development of students, including in Islamic boarding schools. Early detection of bullying is essential to creating a safe and conducive learning environment. This study aims to apply the You Only Look Once (YOLO) algorithm to automatically detect bullying through video recordings in the environment of the SMK Skill Village Islamic School Business Boarding School. The method used involves collecting a video dataset representing various types of bullying behavior, labeling the data, and training an object detection model using the YOLOv5 algorithm. The developed system is capable of detecting and classifying bullying behavior in real- time with detection accuracy reaching [accuracy value if known]. The implementation of this system is expected to assist school authorities and boarding school administrators in monitoring, preventing, and addressing bullying incidents more quickly and effectively, while also serving as an initial step in leveraging artificial intelligence technology to create a safer and more comfortable educational environment.

Untung Surapati; Agus Tanti Rahayu; Tatinia Arda Rizqi Amalia; Lusi Noviani

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

Veri Arinal; Satria Wira Yudha; Muhammad Joko Umbaran Kharis Bahrudin; Dessyanti Ryantina

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

QRIS (Quick Response Code Indonesian Standard) has become a widely used national digital payment standard. User satisfaction with this service needs to be monitored continuously to ensure its sustainability. This study aims to predict the level of QRIS user satisfaction based on their experiences and perceptions expressed organically on the Twitter social media platform. The method used is sentiment analysis with the Naive Bayes classification algorithm implemented using RapidMiner software. The research data was obtained from Twitter user comments collected through web scraping techniques. The text data then went through a preprocessing stage that included cleansing, stopword filtering, stemming, and tokenizing to be prepared as features ready to be processed by the model. The data was divided into training (80%) and testing (20%) subsets for model training and validation. The results showed that the Naive Bayes model was able to predict user satisfaction sentiment with an accuracy of 80.99%. These findings indicate that the model is highly accurate in identifying satisfied comments and sufficiently sensitive in detecting dissatisfaction. This study concludes that sentiment analysis of Twitter UGC data using Naive Bayes is an effective and efficient approach for predicting QRIS user satisfaction in real time. The practical implication of this study is to provide an automatic feedback system for service providers to monitor public sentiment and take targeted corrective actions.

Mesra Betty Yel; Elviwani Elviwani; Nandang Sutisna; Ziyad Fernanda Syams

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

This research is motivated by the problems in manual attendance systems at schools, which remain vulnerable to fraud, time-consuming, and inefficient. The expected solution is to develop an automated attendance system based on face recognition that can operate in realtime with high accuracy. The research object is vocational high school students, with the applied method implementing the YOLO v10 algorithm for face detection, followed by the face_recognition library for identification. The instruments used include an Imou CCTV camera as the input device, a mid-range laptop as the hardware platform, and Python with SQLite as the software environment for data processing and attendance storage. The results show that the developed system achieved an average face detection accuracy of 96% under normal lighting and 91% under low lighting, with an average processing speed of 27 FPS. The implementation of an anti-duplication feature also ensured data validity by allowing each student to be recorded only once per day. In conclusion, the use of YOLO v10 in face-based attendance proved to be effective, efficient, and capable of reducing fraud. The implication of this study is that the system can be applied in both Islamic boarding schools and general schools as a modernization of attendance systems, with a recommendation for further development through web-based application and cloud database integration.

Ivander Juahta; Ujuh Juhana

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The enactment of Indonesia's Law Number 20 of 2025 on the Code of Criminal Procedure (KUHAP 2025), effective January 2, 2026, introduces a paradigmatic shift in the coordination between investigators and public prosecutors: Article 58 mandates active coordination from the investigation stage, fundamentally departing from the sequential-passive model of the former KUHAP, while Article 70 imposes a strict seven-day deadline for indictment drafting after case files are declared complete. This study examines two interconnected questions: (1) how the legal framework governing investigator–prosecutor coordination is structured under KUHAP 2025 and related legislation; and (2) how that framework is implemented in practice at the Purwakarta District Prosecutor's Office. A normative–empirical mixed-method design was employed, integrating statutory, conceptual, and case-study approaches. Data were gathered through in-depth interviews with prosecutors and investigators at Purwakarta District Prosecutor's Office and Purwakarta Police Resort, case document analysis, and field observation. The theoretical framework combines Lawrence M. Friedman's Legal System Theory and Soerjono Soekanto's Law Enforcement Theory. Findings reveal that KUHAP 2025 delivers substantial normative advancement yet harbours three critical regulatory gaps: the absence of binding technical protocols for implementing mandatory active coordination, the lack of uniform and measurable case-file completeness standards, and no formal mechanism for resolving institutional disagreements on legal interpretation. On the ground, coordination at Purwakarta still operates under the old sequential-passive pattern despite the new law: case-file returns (P-19) remain frequent, driven primarily by absent expert testimony, insufficient factual narration in examination records, and mismatches between charged articles and legal facts. A Friedman–Soekanto diagnostic reveals simultaneous dysfunction across all three legal system components substance, structure, and legal culture with the entrenched 'waiting culture' between the police and the prosecution identified as the most resistant obstacle to reform.

Mesra Betty Yel; Satria Wira Yudha; Nandang Sutisna; Muhammad Rafli Fadillah

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor temperature and lighting, determine greater accuracy, determine temperature and lighting comfort distances, and test Smart Comfort measurement results in accordance with the SNI-03-6571-2001 and SNI-03-6575-2001 conformity standards. This design uses ESP32 with IoT-based LDR and DHT11 sensors which can be seen on the web and application, determines the accuracy and range of Smart Comfort values for monitoring temperature and lighting and determines the suitability of measurement quantities in the SDN PINANG 3 classroom.

Rasiban Rasiban; Tri Wahyudi; Elviwani Elviwani; Aditya Bagas Pramudhi

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Computers in one of the network companies at PT. Estrada uses the Fortinet operating system. The final result expected through this implementation is to comprehensively see the capabilities of the firewall on Fortinet in overcoming the problem of blocking social media applications and streaming platforms during working hours. Blocking the application in question is the ability to filter web processes such as Facebook, Instagram, YouTube, etc. In the tests carried out, web filtering was able to block applications on social media and streaming platforms, which proves that the performance of web filtering is quite good. In analyzing web filtering performance, use the office hour rule tool by carrying out the rule schedule in the Fortinet network and displaying all the information in detail. The final result obtained in the network application filtering simulation process using Fortinet is that every network sent cannot be entered (blocked) on both social media applications and streaming platforms.

Khansa Aulia Putri; Handajany, Sofie

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

Mohammad Iqbalya; Nur Qoilun

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

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

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

Ahmad Muhamad Mustain Nasoha; Elsya Novitasari Anggraini; Ratna Ayu Fitriana; Rahmania Nur Aslami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

Muhammad Naufal; Ilyas Yunus; Mukhlis Mukhlis

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

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

Renata Amalia Azizah; Callista Luna Sadi Qova Gunawan; Shelfia Putri Chantika; Axelando Carlos Febiyano; Margaret Rianti Martalina

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

I Gede Wisnu Darma Suta; Ni Ketut Sari Adnyani; Komang Febrinayanti Dantes

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the urgency of foreign nationals' (WNA) legal status and visa compliance in the vehicle rental business in Bali, as well as its impact on business disputes involving local entrepreneurs. The increasing number of international tourists visiting Bali has spurred the growth of vehicle rental services, yet it has also given rise to illegal practices by foreign nationals such as misuse of tourist visas for commercial purposes, tax evasion, and unfair business competition. This research adopts a normative juridical method using statute, conceptual, and case approaches, referring to key legal documents including Law No. 6 of 2011 on Immigration, Law No. 6 of 2023 on Manpower, Ministerial Regulation No. 21 of 2016, and Bali Regional Regulation No. 5 of 2016 on Tour Guiding. The findings highlight the vulnerability of rental contracts under Article 1548 of the Indonesian Civil Code, risks of breach of contract, and widespread violations of the Electronic Traffic Law Enforcement (ETLE) system, the penalties of which are imposed on rental owners. Nationality disparities and weak immigration oversight further undermine the effectiveness of law enforcement. This study concludes that legal protection for local business actors relies heavily on the legal clarity of WNA status, the appropriateness of 1 visa categories, and strong inter-agency coordination. The novelty of this research lies in integrating legal analysis of WNA legitimacy with a dispute resolution framework specific to the vehicle rental sector in Bali’s tourism landscape a perspective that has been largely overlooked in prior studies. The recommendations include strengthening rental contracts, enhancing coordinated supervisory mechanisms, and harmonizing civil and criminal law to establish a stronger deterrent effect.

Desi Ayuherma Anugrah; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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.

Sri Yulianti Mozin; Alfiyah Agussalim; Nur Rizka Ahen; Marvinesya Tobuto; Sarlin Idris +3 more

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

Imelda Suma; Asna Aneta; Yacob Noho Nani

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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.

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Agita Naysilla Putri; Muhammad Lexsi Pratama; Ali Murtadho Emzaed

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.

Yovita Serviana Ona Watu; Theny I. B. K. Pah; Belandina L. Long; Cataryn V. Adam

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.