Towards a sustainable blue economy: An evaluation of Indonesia's post-production non-tax state revenue policy using Dunn’s criteria

Background: The Government of Indonesia has regulated the Non-Tax State Revenue (PNBP PHP) policy in relation to the vision of developing a blue economy-based capture fisheries sector. The policy aims to make a substantial transformation in the fiscal policy landscape. This study attempts to evaluate the PNBP Post-Production policy using Dunn's three policy evaluation criteria. Methods: In relation to these objectives, the researcher uses a post-positivist approach to obtain research results. Data collection was conducted through qualitative methods with several stages, namely in-depth interviews, field observations, and literature studies. Findings: The results show that the Post-Production PNBP policy can provide benefits for payers and tax authorities because PNBP is levied on the weight of real catches, not on estimates as regulated by Pre-Production PNBP. However, the PNBP policy does not meet Dunn's three criteria related to effectiveness, efficiency, and fairness. Based on the efficiency criterion, the policy is burdensome for payers and tax authorities. PNBP policy when viewed from the criteria of justice has fulfilled the benefit receive principle. However, the tariff index has not fulfilled the principle of nondiscrimination due to the differentiation of tariffs between vessel sizes which is no longer relevant. Conclusion: The government needs to further evaluate the policy of the Non-Tax State Revenue Policy for Collection of Fishery Products (PNBP PHP) in order to support the development of the capture fisheries sector based on the blue economy, at least the Post-Production PNBP policy must fulfill the three Dunn criteria. Novelty/Originality of this article: This research suggests the adoption of technology in each port that can meet the criteria of policy effectiveness and efficiency. In addition, it is necessary to reformulate the tariff index to meet the criteria of fairness

Development strategy for natural tourism attractions: A SWOT analysis for sustainable growth

Background: This research aims to find out Development Strategy Te'ekuea Baths as a Natural Tourism Attraction in Maleko Village, Wangi-Wangi District, Wakatobi Regency. Methods: This research was conducted in October-November 2023 using interview observation, documentation and literature study methods. The population in this research is the entire community in Maleko Village. The population in this research is the community, related agencies and visitors who carry out activities at the Te'ekuea Bathing Tour. The sample chosen in this study was 10% of 177 heads of families (KK), so 10% of the number of family heads is 17.7 or rounded up to 18 families. Meanwhile, for sample determination, the method can be used accsidental sampling. Respondents who have been determined using the method purposive sampling. In this research purposive sampling addressed to the Tourism Department, Bappeda (planning agency development regional), village heads, sub-district heads and community leaders. The data analysis carried out in this research is qualitative and quantitative descriptive analysis to describe the SWOT analysis so as to obtain a tourism development strategy. Findings: The Te'ekuea Baths development strategy shows the highest opportunity in income increase (0.62) and the lowest threat in visitor disruptions (0.17). The SWOT matrix suggests four main strategies: S-O (maximize strengths for visitor attraction), W-O (improve promotion and facilities), S-T (manage eco-friendly waste and public awareness), and W-T (enhance cleanliness and facilities). The IFE matrix average score is 2.9, and EFE matrix is 2.78, indicating growth potential. Conclusions: The research emphasizes the vital role of modern digital promotion techniques, especially social media, in enhancing the visibility of Te'ekuea Baths as a tourism destination, ultimately driving greater engagement and visitor growth. Novelty/Originality of this article: This study highlights the role of modern digital promotion methods, such as websites and social media, in advancing local tourism, focusing on their effectiveness in engaging younger generations and broadening the reach of the Te'ekuea Baths tourism destination

De jure and de facto political power dynamics during the 1997-1998 asian financial crisis: A socio-economic perspective on sustainability in Indonesia and Malaysia

Background: The 1997-1998 Asian Financial Crisis had a profound impact on the economies and governance of many Southeast Asian countries, including Indonesia and Malaysia. The researcher therefore sought to examine the interaction between de jure and de facto political forces that shaped Indonesia & Malaysia's crisis management strategies and institutional reforms. The study highlights the entrenched power of authoritarian leaders with the influence of business elites determining policy responses and the level of public trust. Methods: This research model uses a comparative qualitative study method, analyzing secondary sources such as literature, policies, and historical records. The researcher identifies patterns and differences in governance, economic policies, and institutional responses in both countries, providing an in-depth understanding of the political dynamics and power structures that influence crisis outcomes and impacts. Findings: The 1997-1998 Asian Financial Crisis was caused by liquidity issues, capital inflows, and institutional weaknesses. Indonesia and Malaysia's economic growth was based on fragile foundations, with crony capitalism and power imbalances contributing to the crisis. Addressing power structures, promoting openness, and adopting democratic values are crucial for long-term resilience and fairness. Malaysia implemented capital controls and maintained political stability under the leadership of Mahathir Mohamad, Indonesia's dependence on International Monetary Fund (IMF) assistance and widespread public discontent led to Soeharto's resignation and a shift towards democratization. In other words, the findings underscore the important role of political power dynamics in shaping economic and institutional resilience and provide valuable insights into the governance challenges of non-democratic regimes during crises. Conclusion: The study concludes that the contrasting crisis management strategies of Indonesia and Malaysia during the 1997-1998 Asian Financial Crisis were significantly influenced by the interplay of authoritarian political power and business elite interests. Novelty/Originality of this article: This research offers new insights by exploring how authoritarian power dynamics and the influence of business elites affect the policy strategies adopted, the level of political stability and public trust in both countries

The contribution of empowered women programs in promoting gender equality for sustainable development goals

Background: The low representation of women at the village level has prompted various demands for women to be given space for participation. Wahid Foundation is one of the organizations focused on women's issues, which led the researcher to choose the title The Contribution of Wahid Foundation in the Empowered Women Program Toward Gender Equality in Durenseribu Village, Depok. Methods: This research employed a qualitative method with a descriptive approach, utilizing observation, interviews, and document analysis. The interviews were conducted with seven respondents, including representatives from the Working Group of Durenseribu Village, youth representatives, women's group representatives, the village government, the regional coordinator for Peaceful Villages in West Java Province, and the Program Officer of Wahid Foundation. Theories applied in this research include the theory of contribution, social service theory, program theory, women's theory, gender equality theory, welfare state theory, and policy theory. Findings: The findings of this research indicate that Wahid Foundation’s contribution through the Empowered Women program towards gender equality in Durenseribu, as a pioneer in achieving one of the Sustainable Development Goals, aligns well with the applied theories. Conclusion: Gender equality within the Empowered Women program in Durenseribu is progressing well, although there are some challenges in the implementation of the program. Novelty/Originality of this article: This study highlights how Wahid Foundation has succeeded in becoming a pioneer in promoting gender equality at the village level through the Empowered Women program, as well as its contribution to achieving the Sustainable Development Goals at the local level

Techno-economic assessment of rooftop solar photovoltaic integration for institutional energy efficiency and sustainability enhancement

Background : This study investigates the technical and economic feasibility of an on-grid rooftop solar photovoltaic (PV) system for the Postgraduate Building of the University of Papua, West Papua, Indonesia. Amid rising energy demands and limited renewable energy utilization in the region, this research addresses the need for sustainable electricity solutions. Methods: The system was designed using Helioscope software, considering solar radiation, shading, and local climate data. The proposed configuration consists of 14 polycrystalline solar modules (320 Wp each) and one SMA Sunny Tripower 5.0 kW inverter. Results: Simulation results indicate that the system can produce approximately 5,660 kWh annually, covering 19% of the building’s electricity consumption. The estimated initial investment of Rp 137,200,000 yields annual savings of Rp 9,617,740, resulting in a payback period of 14 years and 2 months. Conclusion: The findings demonstrate the viability of rooftop solar power systems for reducing energy costs and enhancing sustainability in remote areas. The project serves as a replicable model for academic institutions seeking to adopt renewable energy technologies. Novelty: This study provides a localized case of solar PV deployment in West Papua, contributing empirical insights to regions with limited renewable energy integration and offering a practical approach to energy transition in underserved areas

OVOL (one village one link): A rural development initiative based on cultural technology district model to address employment disparities through a community-based approach for social and economic sustainability

Background: Villages are the foundation of sustainable development, encompassing both physical and non-physical potential that can drive national economic growth and the achievement of Sustainable Development Goals (SDGs) goals 8 and 10. With 83,971 villages in Indonesia, these rural areas contribute significantly to the country's development, contributing 74% to the achievement of national SDGs. However, employment gaps between villages and cities still remain, such as lack of access to employment opportunities, wage gap, and skill gap. This is exacerbated by the demand-supply of labor mismatch and various existing employment policy challenges. Methods: This research used a literature study approach by reviewing various sources from academic journals, official reports, statistics reports, and books relevant to employment disparity problems, previous policies implemented, best-practice, and the Hexa Helix stakeholders as the main actors. Analysis was conducted through a thematic approach to the relevant literature, which was then synthesized to develop a comprehensive solution in order to address employment disparities in Indonesia. Findings: The One Village One Link (OVOL) program---(1) digital center community-based approach, (2) rural development framework, and (3) rural digital center---is initiated with the aims to address this gap by promoting integrated development in villages. By utilizing the unique physical and non-physical potential of each village, OVOL seeks to create rural jobs, reduce wage and skill gaps, and promote inclusive rural economic growth. Conclusion: Through a holistic approach, One Village One Link (OVOL) comes as an innovative solution to overcome employment disparities problem by empowering local potential using the Cultural Technology District (CTD) Model. Novelty of This Study: OVOL serves as comprehensive solution in addressing employment disparities in Indonesia villages, integrating cultural and technological aspect with Cultural Technology District (CTD) Model as the best-practice through community based approach

A remote-controlled IoT solution for environmental automation in broiler poultry housing: Enhancing welfare under unstable power conditions

Background: Broiler chickens are highly sensitive to temperature changes due to their inability to sweat, making them vulnerable to heat stress and respiratory illnesses. Manual monitoring methods are inadequate in maintaining optimal environmental conditions, especially in regions with unstable power supply. This study addresses the need for an autonomous system to regulate temperature and lighting in poultry housing. Methods: An IoT-based solution was developed using Arduino Uno and NodeMCU ESP8266 microcontrollers, coupled with a DHT11 temperature and humidity sensor. The system employed incandescent lamps for heating and axial fans for cooling, activated based on temperature thresholds. Real-time data were displayed on an LCD and transmitted to the Blynk mobile application for remote access. A 12V battery and inverter ensured continuous operation during power outages. Findings: The system maintained stable temperature conditions between 31°C and 34°C. When the temperature dropped below 31°C, the lamp activated; when it rose above 34°C, the fan turned on. Data were reliably recorded and displayed over a 24-hour period. All hardware components functioned effectively, and system performance was consistent even during transitions to backup power. Conclusion: This research confirms the effectiveness of a low-cost IoT-based system for automated environmental control in broiler poultry housing. The system provides a reliable, remote-controlled solution that improves animal welfare, minimizes manual labor, and ensures operational resilience in power-limited settings. Novelty: The proposed system combines real-time environmental monitoring, remote access, and automated actuation with a backup power feature in a compact and affordable design. It is specifically tailored for small-scale poultry operations in developing regions, filling a critical gap in accessible precision farming tools.&nbsp

An ecosystem approach to circular economy implementation and efficiency: A global comparative analysis

Background: This study examines Indonesia’s adoption of circular-economy (CE) principles through an ecosystem lens and benchmarks national progress against leading global models. Method: Drawing on a review of academic articles, policy reports, and case studies, nine Indonesian initiatives are cataloged, ranging from Mycotech Lab’s biowaste valorization to PT Pertamina’s circular-carbon programs and community-driven collaborations like LTKL. Findings: These examples demonstrate localized successes in waste reduction, resource recirculation, and stakeholder engagement, yet they remain largely sector-specific and pilot-scale. In contrast, regions such as the European Union, China, and Finland operate under comprehensive, economy-wide frameworks with binding targets, dedicated financing mechanisms, and mandatory extended-producer-responsibility schemes. Quantitative metrics from Indonesian projects show material savings (e.g., 2,200 tons of plastic avoided by BulkSource) and emission reductions (e.g., 352,000 ton CO₂eq cut by Pertamina). Meanwhile, qualitative analysis highlights enabling factors, including multi-stakeholder collaboration and eco-innovation; as well as persistent barriers such as policy fragmentation, limited funding, and uneven data availability. A cross-case synthesis shows the absence of harmonized indicators and national coordination, which hinders scaling and aggregation of sectoral gains into systemic impact. Conclusion: It is concluded that Indonesia’s transition to a mature CE requires the establishment of a coherent national roadmap with clear targets, robust monitoring, and inclusive governance structures that integrate informal and rural actors. Strengthening financial instruments, such as green bonds and blended-finance vehicles, and embedding circular criteria in public procurement will be critical to mobilizing investment and promoting widespread adoption. By aligning policy, finance, and community engagement, progress toward systemic circularity can be accelerated. Novelty/Originality of this Article: This study uniquely integrates ecosystem-based evaluation with quantitative and policy-level benchmarking to propose a strategic roadmap for Indonesia’s systemic CE transition

The role of stakeholders in revitalizing religious affairs offices (KUA) for bureaucratic reform in public services: Perspective for sustainable development goals

Background: Community service at the Office of Religious Affairs/Kantor Urusan Agama (KUA) is a service that has received a lot of correction from the people in West Nusa Tenggara Province. In this regard, KUA services will be improved by using KUA revitalization. However, the implementation of KUA revitalization had many obstacles that could not be resolved in a short time. The purpose of this analysis is to evaluate and develop the KUA revitalization program in West Nusa Tenggara Province. Methods: This analysis was carried out using a qualitative approach, data analysis was carried out using a descriptive approach. Findings: The results of the analysis are as follows: 1) The KUA revitalization program is not only an Islamic Community Guidance program but a collaboration work around Ministry of Religious Affair and all KUA stakeholder. 2) KUA revitalization is not only a change in mindset and culture set but also need contribution from  agent of change. 3) The main changes in KUA revitalization are changes in human resources. 4) Improvement of infrastructure facilities is carried out based on the priority scale of KUA conditions. 5) It is necessary to change the linear rules with the KUA revitalization program, especially the rules related to SBSN so that they can work together to accelerate the KUA revitalization progress. Conclusion: The KUA revitalization program will be successful if there is cooperation from all work units within the Ministry of Religion. Novelty/Originality of this article: This study offers a unique contribution by highlighting the complex interplay between organizational change, stakeholder collaboration, and regulatory alignment in the context of KUA revitalization, a topic that has not been widely studied in previous research

Determinants of tax compliance among MSMEs in the food and beverage sector: The role of knowledge, awareness, and sanctions

Background: Micro, Small, and Medium Enterprises (MSMEs) in Indonesia’s food and beverage sector often struggle with tax compliance, particularly regarding the 0.5% Final Income Tax (PPh Final). The complexity of tax regulations, limited knowledge, and negative perceptions contribute to low utilization of tax incentives and reduced compliance levels. Understanding the behavioral and structural factors that influence compliance is essential for developing effective tax policy interventions. Methods: The study employed a quantitative research method with a mixed-methods approach. It focused on analyzing the effects of three main variables—tax knowledge, taxpayer awareness, and tax sanctions—on MSME tax compliance. Data were collected from MSME taxpayers in Jakarta's food and beverage sector and analyzed using statistical techniques to assess both partial and simultaneous relationships. Findings: The findings reveal that tax knowledge has a significant positive effect on tax compliance. However, taxpayer awareness and tax sanctions individually do not significantly affect tax compliance. Simultaneously, tax knowledge, taxpayer awareness, and tax sanctions have a significant influence on tax compliance.  Conclusion: The study concludes that tax education is the most crucial factor in increasing MSME compliance. Simply raising awareness or imposing sanctions is insufficient without trust, understanding, and fair policy application. Policymakers are encouraged to expand tax education programs, improve communication with taxpayers, and ensure consistent enforcement. Novelty/Originality of this article: This research provides a nuanced view of tax compliance behavior among MSMEs by integrating psychological, legal, and educational perspectives. Furthermore, it proposes future exploration of social norms and taxpayer perceptions—an area often overlooked in quantitative compliance studies—making it a valuable contribution to the literature on behavioral public finance