Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:Waste management problems in Indonesia have become a crucial challenge, especially in major cities. This study aims to analyze the comparative implementation of waste management policies in Pekanbaru City and Padang City…
using the George C. Edward III policy implementation model. This qualitative research with a literature study approach analyzes four variables: communication, resources, bureaucratic structure, and disposition. The results show that Pekanbaru City faces significant constraints in all four variables, with a waste management achievement of 66.49% and even experiencing a waste emergency status in 2025. In contrast, Padang City achieved 94.02% and received various international awards. This difference is caused by more effective policy communication, massive community empowerment through 182 waste banks, strong fiscal commitment with a budget of Rp 70 billion, solid multi-stakeholder coordination, and a high implementer disposition in Padang City.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.
Abstract:This study aims to determine (1) the management of educational facilities and infrastructure in senior high schools throughout Merauke Regency. (2) Identify factors supporting the management of educational facilities and…
infrastructure in senior high schools throughout Merauke Regency. (3) Identify factors inhibiting the management of educational facilities and infrastructure in senior high schools throughout Merauke Regency. This study is a qualitative study. Data collection techniques used observation, interviews, and documentation. Data validity was verified using source triangulation and technical triangulation. Data analysis included data condensation, data presentation, and conclusion drawing. The results of this study show that (1) management of educational facilities and infrastructure in high schools throughout Merauke Regency has been carried out. This has been done in SMAN 1 Merauke, SMAN 2 Merauke and KPG Khas Papua Merauke. This is done by managing BOS funds, managing facilities and infrastructure such as providing fans in each class and conducting workshops for teachers to improve their abilities in the teaching process and the quality of education. Supporting factors for management of educational facilities and infrastructure in high schools throughout Merauke Regency such as in SMAN 1 Merauke, namely the principal has a high commitment to managing and prioritizing infrastructure, in SMAN 2 Merauke such as recruiting competent teachers in their fields, in KPG Khas Papua Merauke such as the commitment of solid leadership & team, collaborative culture. Inhibiting factors for the management of facilities and infrastructure in improving the quality of education in high schools throughout Merauke Regency, such as at SMAN 1 Merauke, are many old and damaged infrastructure, at SMAN 2 Merauke, such as disagreements regarding the policies made, at KPG Khas Papua Merauke, such as budget limitations & price/logistics fluctuations.
Abstract:The development of digital technology brings both challenges and opportunities for families in managing household finances. Low financial literacy and limited use of technology have caused some families to struggle in achieving…
hieving financial independence. This community service activity aims to enhance family financial independence through socialization, digital financial literacy training, and technology-based business mentoring. The implementation methods include problem identification, delivery of financial literacy materials, practical use of digital financial applications, and online entrepreneurship assistance. The results show an increase in families’ knowledge of budgeting, saving, and utilizing digital platforms to generate additional income. Thus, this program contributes to the creation of more financially independent families in the digital era.
Abstract:This study examines the legal certainty of financing for Indonesia's Desa Merah Putih Cooperative (KDMP) initiative, analyzing the institutional tension between cooperative independence and state intervention. Rooted in…
the constitutional mandate for cooperatives as a cornerstone of the Indonesian economy, the KDMP program aims to establish 80,000 village-level cooperatives through state-facilitated credit lines and technical assistance. However, this top-down model raises concerns about undermining cooperative autonomy enshrined in Law No. 25/1992 and the principle of subsidiarity. Employing a normative juridical research design, this study draws on secondary data from legal literature and primary legal materials to systematically examine relevant norms and doctrines. Findings reveal a tenuous alignment between state financing mechanisms and cooperative autonomy, primarily due to the proposed reliance on state-owned bank credit lines rather than direct state budget grants, leading to legal ambiguity regarding accountability and oversight. The potential for mass loan defaults and the contentious use of Village Funds as collateral further complicate legal certainty and risk hidden liabilities. Comparative insights from India's Amul cooperative and the Philippines' barangay cooperatives illustrate successful models where government acts as a facilitator without impinging on cooperative self-governance or member control. This study advocates for a recalibrated regulatory approach featuring transparent oversight, proportional supervision, and participatory decision-making to reconcile developmental imperatives with cooperative principles, ultimately enhancing legal certainty and ensuring that state-supported cooperatives remain genuinely member-driven enterprises.
Abstract:Tourism plays a strategic role in supporting regional economic growth, including in Solok City, which has rich natural and cultural tourism potential. However, the optimization of destination management in this city faces…
s several challenges, such as limited human resources, inadequate infrastructure, low community awareness, and insufficient promotion strategies. This study aims to analyze the role of the Tourism Office in optimizing destination management, identify influencing factors, and formulate strategic efforts towards sustainable tourism management. This research uses a qualitative approach with a case study method. Data were collected through observation, in-depth interviews with stakeholders (government, private sector, community, academia, and media), and document studies. The results show that the Tourism Office of Solok City plays a key role in four main functions: planning, implementation, coordination, and evaluation. Programs conducted between 2021 and 2024 include destination development, tourism promotion, human resource capacity building, and cross-sector partnerships. Internal and external factors such as budget constraints, infrastructure limitations, community participation, and destination competitiveness influence management effectiveness. The implementation of Good Governance principles participation, transparency, accountability, and efficiency along with Destination Management approaches, has guided policy and program implementation. However, some aspects, particularly cross-sectoral integration and innovation in tourism promotion, still need improvement. This study concludes that strengthening stakeholder synergy and enhancing institutional capacity are crucial for optimizing sustainable destination management in Solok City
Abstract:This study examines the relationship between the concept of Maqashid Al-Quran and the optimization of budget management in the context of Islamic economics. Using the systematic literature review method, this article collects…
lects and analyzes publications from Scopus indexed journals in the last 10 years to identify conceptual frameworks and indicators of budget efficiency that can be synergized with the principles of Maqashid Al-Quran. The findings of the study show that the implementation of maqashid values—such as the protection of soul, religion, intellect, descent, and property—can be the basis for formulating budgeting policies that are not only efficient but also socially just. In addition, this article develops an innovative analysis model, integrates budget efficiency indicators with the maqashid principle, and offers practical implementation recommendations for researchers and policymakers. The implications of this research are expected to help in the formulation of more holistic and progressive Islamic economic policies. This research has shown that the integration of the principles of Maqashid Al-Quran into budget management has the potential to improve fiscal policy by strengthening aspects of justice, transparency, and efficiency. Using the systematic literature review method, this article not only identifies gaps in the conventional literature, but also offers an innovative framework that can be used as a reference for researchers and practitioners in the development of Islamic economics. The implementation of this framework requires a joint commitment between stakeholders to reform fiscal governance and integrate ethical values at every policy stage. It is hoped that the results of this research will provide inspiration for the development of a long-term strategy that is progressive, based on maqashid in budget management, and will be an important contribution in realizing public governance that is fair, efficient, and oriented towards community welfare.
Abstract:The purpose of this research is to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Marisa District. This study limits its focus to the aspects of planning, allocation, implementation, supervision…
ervision and accountability, and reporting of APBDes. This research employs a quantitative method with a descriptive approach. The research population comprises all village officials in Marisa District, totaling 110 individuals, and the sample was drawn using a saturated sampling (census) technique. Data was collected through questionnaires completed by the Village Government. The research findings indicate that the overall management of APBDes in Marisa District is generally very good. APBDes planning is assessed as very good, characterized by transparency in village deliberations, effectiveness in addressing community problems and needs, and alignment of the Village Medium-Term Development Plan (RPJMDes) with community aspirations. Sources
Abstract:Innovation in human resource development (HRD) is a key factor in enhancing organizational competitiveness in the digital era. This study discusses various trends in HRD innovation, key success factors, implementation challenges,…
allenges, and recommendations to improve the effectiveness of these innovations. The findings indicate that the utilization of digital technology, flexibility in workforce management, data-driven talent management, and gamification in training are the main trends in HRD innovation. The success of these innovations is influenced by management support, an innovative organizational culture, the use of technology, and employee engagement. However, several challenges remain, including resistance to change, skill gaps, and budget constraints. Therefore, organizations need to increase investment in HR technology, adopt digital-based training models, build an adaptive organizational culture, and develop flexible career development programs. By implementing these strategies, HRD innovation can be more effective in supporting organizational growth and preparing the workforce for the ever-evolving industry dynamics.
Keywords: HRD Innovation, Digital Technology, Talent Management, Employee Training, Career Development