Abstract:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:Nasi tutug oncom is a traditional Sundanese dish, which is not only a food but also reflects the rich culture and life of the Sundanese people. The purpose of this study examines the uniqueness of nasi tutug oncom and how…
w this dish acts as a tool to express the values, identity, and social dynamics of Sundanese society that continues to evolve in the midst of globalization. The method used is descriptive qualitative method with data acquisition through literature study, interviews with culinary experts and the community, and analysis of how tutug oncom rice is presented in various media, this research tries to reveal the deep meaning behind tutug oncom rice. The research sample is tutug oncom rice. The results show that nasi tutug oncom is more than just food; it symbolizes the hospitality, local wisdom and food security of the Sundanese people. The process of making it, serving it, and eating it, is full of meanings that reflect the values of mutual cooperation, simplicity, and respect for nature. In this era of globalization, nasi tutug oncom faces both challenges and opportunities. On the one hand, this dish can become an Indonesian culinary icon that can be recognized worldwide. However, on the other hand, nasi tutug oncom is vulnerable to changes that can eliminate its uniqueness and original characteristics. This research suggests the importance of preserving and developing nasi tutug oncom without sacrificing its cultural and philosophical significance. Overall, this research shows that food is not just a daily necessity. Through nasi tutug oncom, we can see that food has deep social and cultural aspects, which are important for preserving local cultural diversity.
Abstract:The Paguyaman watershed in Gorontalo is crucial for life, but it faces land degradation and erosion. This study evaluates land conditions using satellite imagery and spatial data. Results indicate that 58.73% of the area…
is in moderate condition, while 27.4% is in poor or very poor condition. Recommendations include reforestation with local species and integrated farming systems to improve soil fertility. Regular monitoring using remote sensing technology is proposed for the early detection of vegetation changes. Collaboration between the government, community, and researchers is essential to achieving sustainable watershed management.
Abstract:This research aims to identify flood-prone areas in West Sumatra Province using remote sensing data and Machine Learning-based Geographic Information System. By utilizing variables such as distance from the river, Normalized…
ized Difference Water Index (NDWI), elevation, Topographic Position Index (TPI), Normalized Difference Vegetation Index (NDVI), and Rainfall Data, this research was conducted on the Google Earth Engine platform. This analysis method supports resource optimization, public education, increased environmental safety, and the development of new technologies and research. The results of the research are expected to assist in mitigation and adaptation to future flood disasters, as well as provide more accurate and comprehensive insights for local governments, disaster management agencies, and communities. With this approach, it is expected to reduce flood risk and increase community resilience to natural disasters.
Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
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:This research aims to explore innovation in batik coloring techniques through the collaboration of conventional wax and stamp methods with Shibori resist dyeing, known as Shibotik. Conducted at Batik Komar, the qualitative…
ve approach employed involved participant observation and in-depth interviews. Over a five-month period, the researcher actively engaged in activities at the batik house, observing production processes, interacting with craftsmen, and creating works using Shibotik coloring techniques. The findings reveal that Batik Komar successfully developed Shibotik as an innovative form of textile art. By combining six basic Shibori dyeing techniques—Arashi, Itajime, Kanoko, Kumo, Miura, and Nui—they created new patterns that blend the clarity of traditional batik motifs with the unpredictable edges of Shibori motifs. This collaboration not only produces beautiful and narrative fabrics but also has a positive impact on the community. The increased interest in Shibori, particularly among young entrepreneurs, creates economic opportunities and new jobs. However, suggestions for further research highlight the creative potential of coloring techniques and their economic and cultural impact, particularly on Indonesia's cultural heritage. The study also outlines practical implications, such as enhancing education and training opportunities in batik and Shibori techniques at the local level. Additionally, the emphasis on sustainability suggests investigating the application of Shibori techniques with environmentally friendly principles. In conclusion, Shibotik contributes not only to preserving Indonesia's batik heritage but also opens new potentials in the creative industry. Its novelty lies in cross-cultural collaboration and the creative utilization of coloring techniques, presenting new opportunities for textile art development. The implications can guide further research in the contexts of education and the sustainability of traditional arts.
Abstract:Introduction: WHO's global health sector strategy 2022–2030 on HIV goals to reduce HIV infections from 1.5 million by 2020 to 335,000 by 2030, and deaths from 680,000 in 2020 to below 240,000 by 2030. The Southeast Asia…
sia Regional Action Plan (RAP) for HIV (2017–2021) provides a clear vision of "zero new infections, zero HIV-related deaths, and zero discrimination" and a goal to "End the AIDS epidemic as a health threat by 2030". Methods: Qualitative research by understanding the phenomenon of what the research subjects experienced, In this study, the authors used a descriptive method, which aims to describe the facts of the Indonesian government's policy and the Thai government's policy in tackling HIV AIDS cases in each country. Results: People diagnosed with HIV should be offered and associated with antiretroviral treatment (ART) as soon as possible after diagnosis and monitored periodically using clinical and laboratory parameters, including tests to measure the virus in the blood (viral load). Indonesia's policies in dealing with HIV AIDS are: Government Policy, Treatment, treatment and support for PLHIV, Conducive Environment, Sustainability of Countermeasures. Meanwhile, Thailand's state policy is: Prevention, Treatment and treatment, Cooperation in countermeasures and creating a conducive environment for PLHIV. Conclusion: It is known that in principle, the prevention and treatment of HIV AIDS refers to the world health organization and is developed based on the needs of each local government by looking at several ethnicities, races and religions as strategies in accelerating their prevention
Abstract:This study is a Qualitative Descriptive research aimed at analyzing the performance of the village government in providing public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and analyzing…
zing the quality of public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. The research was conducted in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. Primary data collection was done through interviews with several informants including the village chief, village staff of Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and the local community. The research findings indicate that the services provided by the officials of Latdalam Village are still considered inadequate. Therefore, the Latdalam Village government needs to improve work discipline to ensure that future services provided to the community are better and more satisfactory.
Abstract:culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source…
of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers