International Journal of Science and Society

Implementation of Budget Efficiency Policy in Realizing Good Governance at the Regional Secretariat of Bogor Regency

2026-01-09T11:28:51+00:00

This study aims to analyze the implementation of budget efficiency policies at the Regional Secretariat of Bogor Regency based on Presidential Instruction Number 1 of 2025 and Regent Circular Number 100.3.4.2/810-BPKAD. This research is significant as budget efficiency is the main part of efforts to realize good governance and a response to increasingly complex national fiscal challenges. A qualitative approach with a descriptive case study method was employed to gain an in-depth understanding of the processes, strategies, and challenges involved in implementing efficiency policies within the local government environment. Data were collected through in-depth interviews with key informants, direct observation of organizational activities, and review of relevant official documents. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, along with source and method triangulation to ensure the validity and reliability of findings. The results indicate that the policy implementation was formally carried out through budget adjustments, restrictions on operational expenditures, and postponement or cancellation of non-priority activities. However, structural challenges such as limited human and financial resources and cultural challenges such as resistance from some government officials were encountered. Key supporting factors for implementation included effective communication, leadership commitment, and inter-unit coordination. This study recommends that future efficiency policies adopt a more adaptive, participatory, and performance-based approach to enhance policy effectiveness and sustainability.

DPRD Recess Fund Regulation and Government Governance Problems: A Literature Study on Policy Effectiveness and Its Challenges

2026-01-10T02:27:36+00:00

The DPRD recess fund is an important instrument for strengthening political representation and accommodating public aspirations. However, its effectiveness is highly dependent on the quality of regulation and the implementation of good governance principles. This study aims to analyze the legal framework governing DPRD recess funds, examine governance-related problems in their implementation, and assess their effectiveness in enhancing political representation and accountability. This research employs a qualitative method with a literature study approach, utilizing secondary data obtained from laws and regulations, books, and scholarly journals. The findings indicate that the implementation of DPRD recess activities has not fully reflected good governance principles, as evidenced by low public participation, weak transparency and accountability, and suboptimal responsiveness of DPRD members in following up on public aspirations. Furthermore, existing regulations still contain weaknesses in regulating fund utilization and sanctions, which create opportunities for misuse.

The Effect of Competency, Organizational Commitment, Work Environment, and Motivation on Employee Productivity

2026-01-12T13:04:49+00:00

The purpose of this research is to examine the connection between productivity and competence, organizational commitment, and the work environment, and to determine how work motivation moderates this relationship. A quantitative explanatory technique was used to conduct the study at PT XYZ in Bengkulu. With the use of purposive sample and proportionate stratification by division and work shift, 168 out of 287 operational personnel were chosen to participate in the survey. PLS-SEM using SmartPLS 4 was used to evaluate data received from a structured questionnaire that used a Likert scale. There is no statistically significant relationship between factor (X1), factor (X2), or factor (X3) and productivity, according to the data. In contrast, there is a positive and statistically significant relationship between intrinsic drive at work and output. Furthermore, the correlation between factor (X1) and productivity is moderated by factor (Z), as is the correlation between factor (X3) and productivity. This means that when employees are highly motivated, a good factor (X3) and competent workers are more likely to result in increased productivity. On the other hand, the correlation between factor (X2) and productivity is unmodified by job motivation. A total of 26.7% of the variation in productivity across workers is explained by the model. In the context of car production, these results emphasize the importance of intrinsic motivation in maximizing the impact of both human and environmental factors on productivity.

The Capacity of Human Resources at the Bontang City DPRD Secretariat in Supporting the Legislative Function: An Analysis of Competencies and Bureaucratic Barriers

2026-01-14T09:59:07+00:00

This study aims to examine how bureaucratic competence and institutional constraints influence the effectiveness of legislative support provided by the Secretariat of the Regional House of Representatives of Bontang City in carrying out its legislative function. The study employs a qualitative approach with a case study design to capture empirical conditions related to the technical, managerial, and behavioral capacities of public officials, as well as structural and procedural obstacles within the organizational environment. The findings indicate that disparities in staff competencies, low educational qualifications, ineffective internal coordination, and rigid administrative procedures have hindered the timely provision of legislative support. In addition, limited technological facilities and a reactive work culture have reduced organizational responsiveness. The study concludes that enhancing the effectiveness of legislative support requires integrated efforts through strengthening staff capacity, simplifying bureaucratic procedures, improving coordination mechanisms, and reforming organizational work culture within the Secretariat of the Regional House of Representatives of Bontang City.

The Legal Construction of Criminal Liability of Sharia Bank Officials in Cases of Fictitious Credit as an Abuse of Authority and Breach of Official Trust: A Case Study of the Pangkalpinang District Court Decision Number 31/Pid.Sus-TPK/2024/PN PGP

2026-01-23T07:28:12+00:00

This research aims to analyze the reasoning of judges in the Ruling of the Pangkalpinang District Court Number 31/Pid.Sus-TPK/2024/PN PGP concerning fictitious financing cases in Islamic banking, positioning it within the spectrum between a formalistic approach and substantive justice. This research employs a normative legal research method with statutory, conceptual, and case approaches, analyzed qualitatively through tracing the ratio decidendi of the decisions and comparing them with doctrines of economic criminal law and banking law. The results indicate that the panel of judges has successfully proven the elements of corruption offenses normatively, particularly the abuse of authority and state financial losses; however, the reasoning applied remains predominantly formalistic. The main findings of this research reveal that judges have not deeply elaborated on the concepts of fiduciary duty, the trust of office, and substantive parameters for distinguishing between administrative errors and official crimes. The contribution of this research lies in the development of a more substantive judicial reasoning framework by integrating the principles of prudence, abuse of authority, and the specific characteristics of Islamic banking, thereby enabling criminal law to function proportionally as an instrument for protecting public interests and substantive justice.

Legal Protection for Fixed-Term Workers in the Drafting of an Employment Agreement

2026-01-23T07:35:20+00:00

Fixed-Term Employment Agreements (Perjanjian Kerja Waktu Tertentu/PKWT) are widely used by companies to flexibly meet labor needs. However, in practice, PKWTs are often drafted with clauses that disadvantage workers, resulting in contractual injustice. This study aims to analyze the forms of government protection for workers under PKWT arrangements and the drafting of fair PKWT clauses. This research employs normative legal research with statutory and conceptual approaches, supported by legal protection theory, contract theory, and justice theory. The findings indicate that government protection is implemented through labor regulations, supervision, and industrial dispute resolution mechanisms. Nevertheless, such protection remains largely passive, as labor offices merely record PKWTs without reviewing the substance of their clauses. Meanwhile, fair PKWT drafting should reflect the principles of balance and good faith, which are often absent in practice. This study concludes that although legal instruments governing PKWT are comprehensive, there remains a significant gap between regulation and implementation. Strengthening supervision and law enforcement is therefore necessary to ensure contractual justice for workers.

Legal Analysis of the Principle of Legal Certainty in Tax Collection and Settlement in Indonesia

2026-01-23T07:42:08+00:00

Taxation is a fundamental source of state revenue and plays a crucial role in supporting national development. Consequently, tax collection must be based on legal principles that ensure justice, efficiency, and legal certainty. In practice, tax disputes frequently arise due to differences in the interpretation and application of tax regulations, as well as issues related to dispute resolution mechanisms. This study examines the implementation of the principle of legal certainty within Indonesia’s tax collection system and tax dispute resolution framework, and evaluates the extent to which tax legislation provides legal protection for both taxpayers and tax authorities. The research focuses on a tax dispute between PT MSJ (Mitra Sinar Sejahtera) and the Directorate General of Taxes concerning the issuance of a Tax Collection Letter. Using a normative juridical research method, this study analyzes relevant tax laws and regulations, legal doctrines, and court decisions. The findings indicate that Indonesia’s tax collection and dispute resolution systems are formally grounded in the principle of legal certainty. Practical challenges persist, particularly inconsistencies in legal interpretation and discrepancies between statutory provisions and administrative practices, which may lead to tax disputes and weaken taxpayer confidence in the national tax system. Strengthening legal certainty in taxation requires regulatory harmonization, improved transparency in tax governance, and consistent law enforcement to ensure a fair and predictable tax system.

The Pangkalpinang District Court Decision: An Analysis of the Criminal Offense of Collecting Personal Data Without Permission

2026-01-23T07:48:25+00:00

This study aims to analyze the application of Article 67 of Law No. 27 of 2022 on Personal Data Protection in cases of unauthorized collection and use of personal data for activating prepaid cards, as outlined in the decision of the Pangkalpinang District Court. The research identifies how the panel of judges assessed the defendant's actions in collecting personal data without consent and whether such actions violated the constitutional rights of the data subjects. Additionally, this study examines the roles and responsibilities of corporations and individuas involved in this case, and the legal consequences, both material and immaterial, for the personal data subjects. The findings of the study indicate that the criminal act of collecting personal data without permission can cause harm to individuas, highlighting the need for strict law enforcement to protect privacy rights in the digital age.

Molecular Detection of Leprosy: A Literature Review

2026-01-23T13:09:18+00:00

Leprosy is an infectious disease caused by the bacterium Mycobacterium leprae, which can lead to permanent damage to the skin, nerves, and tissues. Early diagnosis is crucial to prevent further complications. Molecular technology has emerged as a significant tool in enhancing the accuracy and speed of leprosy diagnosis. By employing techniques such as Polymerase Chain Reaction (PCR) and genetic analysis, bacterial DNA detection can be performed even at the early stages of infection, when clinical symptoms are not yet apparent. Additionally, this technology allows for the identification of different bacterial strains, providing insights into the epidemiology and transmission patterns of the disease. The application of molecular technology also has the potential to improve the monitoring of treatment effectiveness and resistance of therapy regiments. Although challenges remain in accessibility and implementation of this technology in countries with high prevalence, innovations in molecular diagnosis offer new hope for the control and eradication of leprosy globally. Further research and investment in healthcare infrastructure are essential to maximize the potential of this technology in the diagnosis and management of leprosy.

Governing Disinformation Through Preventive Digital Policing: Technology, Legitimacy, and Social Implications in Indonesia

2026-01-26T01:23:16+00:00

The rapid expansion of digital technologies and social media has intensified the spread of disinformation and hate speech, creating significant social and governance challenges. While existing studies largely focus on platform governance, algorithmic regulation, or coercive law enforcement, limited attention has been given to preventive digital policing as a form of technology-enabled social governance. This study examines how preventive digital policing is implemented by Indonesia’s Criminal Investigation Agency (Bareskrim Polri) in addressing disinformation and hate speech, with particular emphasis on legitimacy and public trust. Using an exploratory case study approach, this research relies on secondary data, including official institutional documents, policy reports, and peer-reviewed academic literature. The data were analyzed through thematic analysis to identify patterns in technological adoption, preventive strategies, and institutional challenges. The findings show that Indonesia’s digital policing strategy prioritizes early detection through open-source intelligence (OSINT), multi-platform monitoring, and basic artificial intelligence tools, combined with non-coercive interventions such as digital warnings, online mediation, and public education initiatives. These measures emphasize persuasion and early intervention rather than punitive enforcement. However, the study also identifies key challenges related to technological limitations, regulatory ambiguity, institutional capacity, and public perceptions of surveillance and control. The findings suggest that the effectiveness of preventive digital policing depends less on technological sophistication than on transparency, procedural fairness, and societal acceptance. This study contributes to the science and society literature by reconceptualizing digital policing against disinformation as a legitimacy-dependent preventive governance mechanism, highlighting the interaction between technology, state authority, and social trust in a Global South context.

Analysis of the Need for Innovation in Agricultural Land Conversion Prevention Policies in Bengkulu City from a Regulatory Perspective

2026-01-31T14:25:35+00:00

The conversion of agricultural land has become a strategic issue with direct implications for food security, particularly in urban areas experiencing rapid development and population growth. Bengkulu City, as a provincial capital, has also undergone intensive agricultural land conversion. However, to date, no specific local policy has been established to ensure the protection of sustainable food agricultural land. This study examines the role of local regulations in preventing agricultural land conversion while identifying the need for adaptive policy innovations aligned with the local characteristics of Bengkulu City. Data were collected through in-depth interviews with relevant stakeholders, field observations in agricultural areas affected by land conversion, and document analysis of applicable local regulations. Data analysis followed the Miles and Huberman interactive model, reinforced by NVivo-assisted qualitative analysis to identify key themes and regulatory indicators. The findings reveal that the Bengkulu City Government currently relies on Local Regulation No. 4 of 2021 on the Regional Spatial Plan (2021-2041) concerning the Regional Spatial Plan as the primary instrument for controlling agricultural land conversion. Although this regulation normatively establishes spatial zoning, it has not effectively restrained agricultural land conversion due to the absence of specific provisions on the protection of sustainable food agricultural land. NVivo analysis identified three major regulatory indicators: regulations that support innovation, regulations that hinder innovation, and bureaucratic hierarchy. The lack of a specific regulation on Sustainable Food Agricultural Land Protection (LP2B), weak law enforcement, and complex cross-sectoral coordination are the main factors inhibiting policy innovation. This study concludes that ineffective control of agricultural land conversion in Bengkulu City is not caused by regulatory rigidity but by overreliance on general spatial planning policies without supporting technical and innovative derivative regulations. Therefore, this research recommends the formulation of a specific Local Regulation on Sustainable Food Agricultural Land Protection (LP2B) as an adaptive and integrated policy innovation.

An Analysis of MSME’s Understanding and Implementation of SAK EMKM from the Banten Cultural Perspective

2026-02-02T06:12:11+00:00

This study examines how prevailing cultural values and social norms in Serang City influence the understanding and implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs. Employing a qualitative research design, this study utilizes thematic analysis to explore behavioral patterns underlying accounting practices. Data were collected through a combination of direct and indirect interviews with MSME actors. The findings reveal three dominant themes affecting SAK EMKM implementation: the prevalence of a practical mindset in financial decision-making, status quo bias accompanied by resistance to change, and information asymmetry coupled with limited mental investment in accounting learning. From a theoretical perspective, this research contributes to the accounting literature by extending the discussion on SAK EMKM implementation through a behavioral accounting framework grounded in a mental accounting approach. Practically, the findings underscore the importance of developing policy frameworks and accounting assistance programs that are contextualized, culturally sensitive, and aligned with the cognitive and behavioral characteristics of MSME actors. The novelty of this study lies in its cultural perspective on SAK EMKM implementation, offering behavioral insights that enrich conventional compliance-based accounting approaches.