Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Abstract:Public procurement plays a pivotal role in driving economic development, particularly in developing nations like Ghana, where government spending accounts for a substantial 70% of the national budget, significantly impacting…
ting GDP. This study critically examines the impact of public procurement reforms, notably the Public Procurement Act of 2003 (Act 663) and its subsequent amendments, on Ghana's economic trajectory. These reforms were strategically implemented to enhance transparency, accountability, and efficiency in public resource management. Analysis of key indicators reveals a mixed landscape of outcomes. While the Act has demonstrably improved procurement processes, reduced instances of corruption by a significant 25%, and streamlined public spending efficiency by 15% over the past decade, persistent challenges remain. These include inadequate institutional capacity, inconsistent enforcement of legal frameworks, and limited stakeholder engagement, collectively hindering the full realization of the reforms' transformative potential. Employing a mixed-methods approach, including secondary data analysis and in-depth interviews with government officials, procurement professionals, and civil society representatives, this study provides critical insights. While procurement reforms have made tangible contributions to economic growth evident in an estimated 10% annual savings in government expenditure significant enhancements are imperative in areas such as capacity building, regulatory enforcement, and fostering robust public-private collaboration. The study concludes with a set of actionable recommendations for stakeholders, including the imperative to strengthen institutional frameworks, promote ethical procurement practices, and cultivate inclusive stakeholder engagement. These measures are crucial for maximizing the impact of procurement reforms and ensuring sustainable economic development in Ghana.
Abstract:Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja pelayanan publik di Kelurahan Tenilo Kecamatan Kota Barat Kota Gorontalo berdasarkan indikator Kebijakan Pelayanan, Profesionalisme Sumber Daya Manusia,…
Sarana dan Prasarana, Sistem Informasi Pelayanan Publik, Konsultasi dan Pengaduan, serta Inovasi sesuai dengan Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 17 Tahun 2017. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa kinerja pelayanan publik di Kelurahan Tenilo Kecamatan Kota Barat Kota Gorontalo secara umum telah berjalan dengan cukup baik. Pada aspek Kebijakan Pelayanan, pelayanan telah dilaksanakan sesuai Standar Operasional Prosedur (SOP) dan ketentuan yang berlaku. Profesionalisme SDM menunjukkan bahwa aparatur memiliki sikap ramah, responsif, serta mampu memberikan pelayanan sesuai tugas dan fungsinya, meskipun pengembangan kompetensi masih perlu ditingkatkan. Pada aspek Sarana dan Prasarana, fasilitas pendukung pelayanan masih belum memadai sehingga memerlukan perhatian pemerintah. Sistem Informasi Pelayanan Publik telah memanfaatkan media informasi dan teknologi, namun implementasinya belum optimal. Konsultasi dan Pengaduan telah berjalan dengan baik melalui mekanisme penyampaian aspirasi dan penyelesaian keluhan masyarakat. Sementara itu, pada aspek Inovasi, Kelurahan Tenilo telah melakukan berbagai upaya pengembangan pelayanan, namun inovasi yang diterapkan masih perlu ditingkatkan melalui optimalisasi teknologi informasi dan penyediaan sarana pendukung. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa kinerja pelayanan publik di Kelurahan Tenilo Kecamatan Kota Barat Kota Gorontalo telah terlaksana dengan cukup baik, namun masih memerlukan peningkatan terutama pada aspek sarana dan prasarana, pemanfaatan teknologi informasi, serta pengembangan kompetensi aparatur agar pelayanan publik dapat berlangsung lebih efektif, efisien, dan memberikan kepuasan yang lebih tinggi kepada masyarakat.
Abstract:Pengembangan dan inovasi kurikulum merupakan elemen kunci dalam meningkatkan kualitas pendidikan nasional. Dalam menghadapi perubahan zaman dan tantangan global, sistem pendidikan Indonesia telah mengalami berbagai reformasi…
masi kurikulum, seperti Kurikulum Berbasis Kompetensi (KBK), Kurikulum Tingkat Satuan Pendidikan (KTSP), Kurikulum 2013 (K13), hingga konsep Merdeka Belajar. Setiap kurikulum dirancang untuk menciptakan peserta didik yang tidak hanya cerdas secara intelektual, tetapi juga memiliki karakter yang kuat dan mampu bersaing secara global. Inovasi seperti kebijakan Full-Day School dan Merdeka Belajar mencerminkan upaya penggabungan antara pendidikan akademik dan pembentukan karakter. Dalam konteks Pendidikan Agama Islam (PAI), penyusunan silabus dan Rencana Pelaksanaan Pembelajaran (RPP) memiliki peranan penting dalam menanamkan nilai-nilai keislaman yang kontekstual dan aplikatif dalam kehidupan sehari-hari. Oleh karena itu, inovasi kurikulum bukanlah sebatas revisi administratif, tetapi merupakan langkah strategis dalam menyesuaikan sistem pendidikan dengan kebutuhan zaman, peserta didik, serta nilai-nilai luhur bangsa. Pengembangan kurikulum harus dilaksanakan secara berkelanjutan, partisipatif, dan adaptif agar mampu mencetak generasi yang berilmu, berkarakter, dan relevan dengan tuntutan masa depan.
Abstract:The focus of research on the statement is the strategy of developing human resources (HR) of the Army through a human capital approach in increasing the professionalism, capability, and effectiveness of military personnel…
l to support the operational success of the Army in facing various security challenges. The purpose of this research is to analyze the Human Resource Development Strategy of the Indonesian Army through the Human Capital Approach. The method used in this research is descriptive qualitative with SWOT analysis tools and tree analysis. The theory used in this research is human capital. The results showed that the strategies used for HR development with a human capital approach are (1) Improving the quality of education and training of soldiers through evaluation and inclusive curriculum development. (2) Utilizing good education and training to improve soldiers' capabilities through an integrated and sustainable human capital approach. (3) Improving the professionalism of soldiers through merit-based personnel management system reform. (4) Improving soldiers' welfare by providing access to specialized higher education through the Defense University. (5) Improving transparency and efficiency through information and communication technology, keeping soldiers' focus on the main task of defense. By adopting a human capital approach, the Army is expected to improve the quality and capability of soldiers, so that they are ready to face future challenges and support the achievement of the organization's strategic goals.
Abstract:Pendidikan Islam di Indonesia mengalami proses reformasi yang panjang dan dinamis seiring dengan perubahan sosial, politik, dan kebijakan pendidikan nasional. Artikel ini bertujuan untuk menganalisis perkembangan reformasi…
si pendidikan Islam di Indonesia dari masa awal hingga era kontemporer, dengan menyoroti faktor pendorong, arah perubahan, serta tantangan yang dihadapi. Metode yang digunakan adalah kajian pustaka dengan menelaah berbagai sumber ilmiah yang relevan, termasuk kebijakan pemerintah dan hasil penelitian terdahulu. Hasil kajian menunjukkan bahwa reformasi pendidikan Islam tidak hanya menyentuh aspek kelembagaan dan kurikulum, tetapi juga metode pembelajaran, integrasi ilmu agama dan umum, serta peningkatan kualitas sumber daya manusia. Namun demikian, reformasi tersebut masih menghadapi berbagai kendala, seperti ketimpangan mutu, keterbatasan sarana, dan tantangan globalisasi. Artikel ini diharapkan dapat memberikan kontribusi teoretis dan praktis bagi pengembangan pendidikan Islam di Indonesia.
Abstract:Fazlur Rahman is one of the modern Muslim thinkers who plays an important role in the reconstruction of Islamic thought, especially in responding to the challenges of modernity. He argues that Islam is not a static teaching,…
ing, but rather a dynamic value
system that must always develop in accordance with the changing times. One of Rahman's
main criticisms of the Islamic world is the tendency to understand the Qur'an and Sunnah
literally without considering their historical and social context. He offers a double movement
methodology, an approach that traces the original meaning of the text in its historical
context, then applies it to modern conditions. This approach allows Islam to remain
relevant without losing its essence. In addition to the interpretation methodology, Rahman
also contributed to the reform of Islamic education, the integration of science with religion,
and the reconstruction of Islamic law based on the principle of maqasid al-shariah. He
emphasized the importance of reopening the door of ijtihad so that Muslims do not get
caught up in taqlid, namely the attitude of accepting Islamic law dogmatically without
critical evaluation. Rahman also criticized Islamic fundamentalism which tends to reject
modernity absolutely, as well as radical secularism which seeks to eliminate the spiritual
aspect of human life. According to him, Muslims must be able to adopt the positive aspects
of modernity, such as the development of science and technology, without sacrificing
Islamic values. With a more rational and contextual approach, Rahman provides a
foundation for Islamic renewal that is not only based on tradition, but also open to the
development of the times. His thoughts offer solutions to various global challenges faced by Muslims, including in
legal, social, and economic aspects. Thus, modernity is not a threat to Islam, but rather
an opportunity to strengthen Islamic values in the lives of contemporary society.
Abstract:This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method…
od with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.
Abstract:The rapid expansion of the digital economy in Indonesia has significantly transformed business practices and, consequently, the landscape of business dispute resolution. This study presents a critical comparative analysis…
s of arbitration—particularly online arbitration—and conventional court litigation in resolving business disputes in post-digitalization Indonesia. The research focuses on two principal aspects: legal certainty and time efficiency. Using normative juridical analysis supported by relevant legal theories, including Progressive Legal Theory, Development Legal Theory, and Legal Convergence Theory, this study examines the adaptability of dispute resolution mechanisms within the framework of Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution and related regulations governing electronic court administration. The findings indicate that arbitration, especially through Online Dispute Resolution (ODR), offers greater procedural flexibility, shorter resolution time, and cost efficiency compared to conventional litigation, which remains burdened by rigid procedural stages, administrative complexity, and case backlogs. Digitalization has further enhanced arbitration efficiency by enabling electronic submission of documents, virtual hearings, and digital evidence examination. However, challenges persist, including technological infrastructure limitations, data security concerns, and the need for regulatory harmonization to ensure enforceability and equal legal legitimacy with court decisions. This study concludes that while digital arbitration demonstrates superior time efficiency and practical advantages, regulatory reform and institutional strengthening are essential to guarantee optimal legal certainty in Indonesia’s evolving digital business environment.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.