Abstract:Regional Autonomy is a strategic step taken by the government to overcome uneven development in Indonesia where local governments are responsible for improving regional development. One of the important factors for the success…
uccess of regional development is the effectiveness of local revenue reflected through local taxes. The effectiveness of local taxes is a study of the collection performance carried out by the Regional Revenue Service during one fiscal year to determine the effectiveness of local taxes realized with the set target. Sleman Regency is one of the regions that currently has high Regional Original Revenue and one of the sources of revenue is restaurant tax. Sleman as one of the strategic areas provides many opportunities to increase Regional Original Revenue through taxes, including restaurant tax. The results of calculations and observations of data on the effectiveness of restaurant tax revenue in Sleman Regency for the last 4 years starting from 2019 to 2022 have fluctuated. The average effectiveness rate that reaches 112% indicates a very effective achievement. In terms of restaurant tax contribution to Regional Original Revenue, 2022 is the year with the largest restaurant tax contribution over the past 4 years because in that year Indonesia has begun to recover from covid-19, but the contribution of restaurant tax to Sleman Regency's Original Revenue is still in the category of less with an average restaurant tax contribution of 10.66%.
Abstract:The strategic management process plays an important role in improving the quality of education in schools. By implementing an effective strategic management process, schools can identify and implement appropriate steps to…
o achieve the desired educational goals. The research results show that implementing an effective strategic management process can help schools identify potential and challenges in achieving their educational goals. This process involves steps such as formulating a clear vision and mission, identifying specific educational needs, establishing priority strategies, allocating resources effectively, and conducting regular monitoring and evaluation. This research aims to understand how the strategic management process can be implemented effectively in schools in order to improve the quality of education. The research method used is a case study by taking one school as a sample. Data was collected through interviews with teachers through direct observation in the school environment.
Abstract:This research aims to explore and evaluate the implementation of the geocentric staffing approach in the managerial employee recruitment process at the Capital of Nusantara (IKN). The geocentric approach considers qualifications,…
ications, skills, and experience without regard to the candidate's country of origin. The research methodology involves a case study and analysis of managerial recruitment data. Through a qualitative approach, this study evaluates the effectiveness of geocentric staffing in creating a diverse managerial team and supporting the development goals of IKN. However, implementation challenges such as cultural differences, communication, and individual expectations are also highlighted in this research. By understanding these challenges, the study offers strategic recommendations to enhance the effectiveness of Geocentric Staffing implementation in IKN.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.
Abstract:This study explores the model of leadership and decision-making within Eco-Pesantrens (Islamic boarding schools with an ecological focus) in Indonesia. It investigates how Islamic values (e.g., khalifah [stewardship], mizan…
zan [balance], amanah [trust]) are integrated with modern environmental health principles (sustainability, conservation, waste management, ecosystem health) in the strategic and daily decisions of pesantren leaders. Using a qualitative case study approach with in-depth interviews, observation, and document analysis at several pioneering Eco-Pesantrens, this research identifies key leadership paradigms, decision-making processes, and implementation strategies. Findings reveal that successful integration creates a holistic leadership model that aligns spiritual, educational, and environmental objectives. Leaders act as transformative agents, internalizing eco-Islamic theology into institutional policies, curricula, and community practices. The study concludes that the Eco-Pesantren leadership model offers a significant framework for sustainable community development rooted in local religious wisdom. It recommends further development of this paradigm for broader application in Islamic educational institutions and communities facing environmental challenges.
Abstract:Financial independence remains a critical challenge for Islamic educational institutions, primarily due to their persistent reliance on external funding sources. Such dependency not only undermines financial stability but…
t also constrains institutional autonomy and long-term sustainability. This article aims to conceptually examine pathways toward financial independence in Islamic educational institutions through a zero capital approach. Employing a qualitative library research design, this study critically analyzes scholarly books and peer-reviewed journal articles related to Islamic education management, social entrepreneurship, and non-profit organizational governance. The findings reveal that financial independence is not solely determined by the availability of financial capital, but rather by the institution’s capacity to optimize non-financial assets, including social capital, intellectual capital, and symbolic capital. The zero capital approach emerges as a transitional strategy that encourages the effective utilization of internal resources, competency-based productive innovation, and operational efficiency through digitalization. The novelty of this article lies in repositioning financial independence as a structural, asset-based process aligned with Islamic values, rather than as an instant outcome driven by monetary capital. This study contributes to the advancement of Islamic education management discourse and offers strategic insights for institutional leaders seeking sustainable financial independence under resource constraints.
Abstract:Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.…
n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.
Abstract:The manufacturing sector in Indonesia, particularly within the aluminum fabrication and extrusion industry, is currently navigating a period of intense structural transition. Historically characterized by a focus on physical…
ical output and technical specifications, enterprises are now increasingly compelled to adopt a service-dominant logic to maintain competitive viability. This research report investigates the strategic implementation of human resource development programs at NJS Alumunium, focusing on the dual-pathway integration of technical competence (hard skills) and interpersonal proficiencies (soft skills). Utilizing the SERVQUAL framework as a primary evaluative tool, the analysis explores how specific technical abilities, such as CNC machining, precision welding, and CAD design, intersect with soft skills like emotional intelligence, communication, and proactive problem-solving to drive customer satisfaction. The study synthesizes data from contemporary Indonesian industrial policies, including "Making Indonesia 4.0," and academic frameworks such as Workplace Learning (WPL) and Total Quality Management (TQM). Findings indicate that while technical mastery is a prerequisite for entry into the high-end aluminum market, soft skills serve as the critical differentiator in fostering customer loyalty and bridging the gap between expectation and perception. The report further details the role of management information systems, the impact of local cultural paternalism in leadership, and the emergence of green capabilities as essential components of a modern competency strategy. The proposed developmental model advocates for a continuous, mentored, and digitally-enabled training ecosystem that aligns organizational capabilities with the sophisticated demands of both domestic and international consumers.