The Death Benefit Program (JKM) is a key instrument within Indonesia’s employment-based social protection system, aimed at safeguarding workers’ households from the economic consequences of the death. This study examine to analyze the effects of labor market structure, macroeconomic conditions, human development, as well as program participation and financing on the number of JKM claims in Indonesia. This study employs a quantitative approach using panel data regression across Indonesian provinces (16) for the period 2018–2024. The results show that the proportion of formal workers, economic growth, IPM, and the number of JKM participants significantly affect the realization of JKM claims. In contrast, the total number of employed persons and the proportion of informal workers do not have a significant impact. These findings suggest that JLI claim realization is driven more by the quality of labor market integration into social insurance system and institutional capacity than by the size of the working population. This study contributes by positioning JKM claims as a policy outcome of risk based social protection and underscores the need to shift policy focus toward improving participation quality, promoting labor formalization, and strengthening governance to ensure sustainability and equity.

Coastal villages possess immense geo-economic potential due to abundant marine resources, yet they persistently face chronic socio-economic disparities and intensifying ecological vulnerabilities. While macro-level sustainable development frameworks exist, their successful realization heavily hinges on localized, micro-level strategies. However, prior scientific inquiries often evaluate developmental determinants in isolation, leaving a critical empirical gap in understanding the synergistic effects between demographic shifts, financial architectures, physical connectivity, ecological preservation, fiscal governance, and social networks. To address this, this study aims to comprehensively evaluate the multi-dimensional determinants of coastal village development, emphasizing the role of financial inclusion. The research utilizes a Systematic Literature Review (SLR) and bibliometric analysis guided by the PRISMA framework, analyzing 258 eligible peer-reviewed articles published between 2021 and 2026 retrieved from the Scopus database. Employing bibliometric mapping and keyword network clustering, the results reveal a significant paradigm shift in rural development discourse, transitioning from fundamental localized capacity building toward digitally integrated and sustainable regional planning. Key determinants driving coastal resilience include human capital (education), digital acceleration, and institutional frameworks, with empirical synthesis indicating a massive valuation gap between global ecological assets and local economic capacities. In conclusion, financial inclusion acts as a vital strategic catalyst for rural stability, and robust village-level institutions are necessary to internalize ecological values. Ultimately, this study contributes to policy development by demonstrating that securing long-term economic stability and climate resilience in vulnerable coastal frontiers requires targeted, place-based government interventions that synchronize financial accessibility, digital empowerment, and educational enhancement.

Background-Indonesian state maritime universities face persistent questions about whether institutional education policies adequately shape the career readiness of graduates entering the shipping transportation industry. Objectives-This study examines how three policy domains — teaching professionalism, curriculum quality, and leadership effectiveness — are understood by stakeholders to shape alumni career outcomes across eight Indonesian state maritime universities. Method-A multi-site qualitative policy inquiry was conducted with 75 purposively selected participants from five stakeholder groups. Data were collected through semi-structured interviews, focus group discussions, and institutional document analysis, and analysed using reflexive thematic analysis (Cohen's kappa = 0.78). Results-Teaching professionalism shaped career readiness through two pathways: competency development and professional socialisation. Curriculum quality influenced outcomes primarily through competency formation, with industry alignment and learning outcome clarity as critical inputs. Leadership effectiveness operated as a contextual enabler rather than a direct career determinant. Industry executives consistently assigned lower effectiveness ratings than all other stakeholder groups across all three domains. Conclusions-Systemic interdependence among the three policy domains argues for integrated, rather than isolated, reform strategies addressing teaching quality, curriculum responsiveness, and leadership governance simultaneously.

Financial conglomerates hold the majority of Indonesia’s financial system assets. The recent enactment of Law No. 4 of 2023, alongside OJK Regulation No. 30 of 2024, has significantly widened the supervisory perimeter from four to thirteen categories of financial services institutions. Despite these massive regulatory shifts, whether this structural policy pays for itself in performance terms remains empirically untested. Therefore, this study aims to investigate whether the financial conglomerates policy raises banking profitability and efficiency in Indonesia when the macroeconomic environment is held constant. The research employs a dynamic panel analysis of fifteen conglomerate groups observed quarterly from 2019Q1 to 2025Q2 (315 usable observations), estimated via fixed effects with standard errors clustered at the group level. Dependent variables include return on assets, net interest margin, and the operating-expense-to-operating-income ratio. Conglomeration policy is proxied by group asset share and group membership share, supported by macroeconomic control variables. Furthermore, a PRISMA-based systematic literature review of eleven Scopus-indexed studies complements the estimation. The results show that the asset-share proxy carries a negative and weakly significant coefficient on return on assets and is statistically indistinguishable from zero for margin and cost efficiency. By contrast, the membership proxy is positively and significantly associated with return on assets, indicating that perimeter breadth and asset concentration operate through opposite channels. Ultimately, the findings conclude a resilience-profitability trade-off: the conglomerate structure that improves credit risk outcomes simultaneously compresses returns. As a policy implication, financial supervisors should price this trade-off explicitly rather than assume that prudential consolidation is performance-neutral.

Cooperatives represent a vital institutional mechanism for advancing inclusive and sustainable economic development, particularly in rural contexts where financial access and managerial capacity remain limited, yet weak governance systems, inadequate human resources, and the absence of standardized operational frameworks continue to constrain their performance in Indonesia. This study evaluates the effectiveness of a community-based governance capacity-building program implemented at Koperasi Merah Putih, Ciambar Village, Sukabumi, which was designed to strengthen good cooperative governance while supporting the achievement of Sustainable Development Goal 8 on decent work and economic growth. Using a mixed-methods approach, the study combined pre-test and post-test assessments with structured perception surveys administered to cooperative managers, supervisors, and members, and the data were analyzed through descriptive statistics and paired sample t-tests. The findings demonstrate a statistically significant improvement in governance knowledge, with mean scores increasing from 1.69 to 4.23 (p < 0.001), alongside a very high level of participant satisfaction (mean score = 4.62), particularly in terms of training relevance, facilitator competence, and practical applicability. These results indicate that targeted governance interventions can enhance institutional transparency, accountability, and participation, thereby strengthen cooperative sustainability and reinforcing their role as engines of community-based economic growthThese results indicate that targeted governance interventions can enhance institutional transparency, accountability, and participation, thereby strengthen cooperative sustainability and reinforcing their role as engines of community-based economic growth

This study examines the determinants of the effectiveness of Indonesia’s Job Loss Security (Jaminan Kehilangan Pekerjaan/JKP) program within the framework of a developing-economy context. The examination employs Structural Equation Modeling–Partial Least Squares (SEM-PLS). It is based on survey data involving 179 formal workers impacted by employment termination throughout Java, representing approximately 78% of national JKP beneficiaries in 2024. The model evaluates the impact of program benefits (cash transfers, job training, and labor market information), governance and administrative elements (investment fund management, employer compliance, and ease of claims), and labor market conditions, incorporating skill mismatch as a mediating variable. The results indicate that cash benefits, job training, and employment opportunities are the primary factors influencing perceptions of program effectiveness. In contrast, labor market information and governance-related factors do not demonstrate statistically significant effects, indicating a disparity between formal policy design and experiences of beneficiaries. Skill mismatch exhibits a positive and significant correlation with perceived effectiveness, indicating a perception-driven mechanism whereby workers experiencing greater mismatch prioritize immediate income assistance and training over tangible enhancements in job alignment. The mediating effect of skill mismatch is not substantiated. The results indicate that in segmented labor markets with restricted absorption capacity, the efficiency of job loss security is primarily influenced by concrete benefits and employment prospects. The study enriches the literature on unemployment insurance and active labor market policies by emphasizing the importance of prioritizing immediate benefits, relevant training, and job creation to ensure policy design aligns with beneficiary expectations.

PT. Bank Negara Indonesia, Tbk. (PT BNI) berperan sebagai Agent of Development melalui kerja sama dengan Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi dalam penyaluran dana Program Indonesia Pintar (PIP), yang mencakup PIP untuk SMA/SMK/Paket C dan Kuliah (KIPK). Penelitian ini bertujuan untuk menganalisis pengaruh penyaluran program bantuan sosial terhadap pertumbuhan CASA (Current Account Saving Account). Penyaluran bantuan sosial diharapkan mempengaruhi perilaku menabung masyarakat, yang berimplikasi pada pertumbuhan CASA (Current Account Saving Account). Metode yang digunakan dalam penelitian ini adalah OLS (Ordinary Least Squares) untuk mengidentifikasi hubungan antara jumlah penerima bantuan sosial dan pertumbuhan CASA (Current Account Saving Account). Variabel yang dianalisis mencakup jumlah penerima bantuan sosial, jumlah nominal penerima dan pertumbuhan CASA (Current Account Saving Account). Hasil penelitian menunjukkan bahwa penyaluran bantuan sosial memiliki pengaruh signifikan terhadap pertumbuhan CASA (Current Account Saving Account), baik dalam jangka panjang maupun jangka pendek. Berdasarkan temuan ini, disarankan agar program bantuan sosial disertai dengan inisiatif literasi keuangan untuk mendorong penerima bantuan agar lebih memahami pentingnya tabungan. Selain itu, pengembangan produk tabungan yang menarik atau insentif untuk menabung dapat meningkatkan dampak positif terhadap CASA (Current Account Saving Account). PT. Bank Negara Indonesia, Tbk. (PT BNI) acts as an Agent of Development through a collaboration with the Ministry of Education, Culture, Research, and Technology in distributing funds for the Smart Indonesia Program (PIP), which includes PIP for Senior High Schools/Vocational High Schools/Package C and College (KIPK). This study aims to analyze the effect of social assistance program distribution on the growth of Current Account Savings Accounts (CASA). Social assistance distribution is expected to influence people's savings behavior, which has implications for CASA growth. The Ordinary Least Squares (OLS) method used in this study was to identify the relationship between the number of social assistance recipients and CASA growth. The variables analyzed included the number of social assistance recipients, the nominal amount of recipients, and CASA growth. The results indicate that the distribution of social assistance has a significant impact on CASA growth, both in the long and short term. Based on these findings, it is recommended that social assistance programs be accompanied by financial literacy initiatives to encourage recipients to better understand the importance of savings. Furthermore, developing attractive savings products or incentives to save can have a positive impact on Current Account Savings Accounts (CASA).

The Indonesian government has implemented a tax exemption policy on dividends under certain conditions to stimulate investment, which is expected to drive economic growth. This study seeks to examine how the Indonesian government's expectations can be realized and what challenges arise in its implementation. Using a qualitative approach through in-depth interviews, this research explores insights from various stakeholders, including regulators, professional associations, taxpayers, and academics. The novelty of this study lies in its focus on examining the policy within the Indonesian context and its use of a qualitative approach through in-depth interviews, which differs from previous studies that were mostly conducted in developed countries and predominantly employed a quantitative approach. The interview findings, analyzed using NVivo software, indicate that the dividend tax exemption is not the primary factor influencing corporate dividend distribution decisions. At the individual level, however, the exemption incentivizes investment, as reinvestment is a prerequisite for obtaining the tax relief. In terms of implementation, the challenges faced include several key aspects, such as administrative burdens and the need for monitoring to ensure compliance with the established requirements. In this regard, data integration and coordination among stakeholders are critical concerns.

Recently, the Indonesian government introduced a new tax incentive known as the dividend tax exemption as part of its broader economic recovery and investment promotion strategy. Theoretically, lower tax rates are expected to encourage higher dividend payments and greater corporate investment, although there is conflicting empirical evidence on this relationship. Employing the difference-in-differences (DID) method, this study investigates the impacts of the dividend tax exemption policy in Indonesia using data on Indonesian publicly listed companies from 2018 to 2022. The results reveal that the incentives are insufficient to promote higher dividend payments or corporate investment. The results reveal that the incentives are insufficient to promote higher dividend payments or corporate investment. This finding indicates that dividend taxation plays a limited role in shaping firms’ investment behavior, as corporate investment decisions are primarily driven by internal financial capacity such as retained earnings and cash flow.

Unemployment protection has become a key element of social policy reform in developing economies, especially amid labor market volatility and global crises. This study conducts a bibliometric and systematic literature review (SLR) of 141 peer-reviewed articles on unemployment insurance and job loss protection from Scopus and Web of Science. Through performance analysis, co-occurrence mapping, and thematic synthesis, it identifies trends in publication growth, key journals, institutional contributors, and conceptual clusters. Research is largely concentrated in high-income countries and driven by multilateral organizations. Key themes include policy instruments, labor market integration, and geographic gaps. Indonesia’s Job Loss Security (JKP) is assessed against global trends, highlighting innovation and implementation challenges. Citation patterns reveal the value of collaboration and open-access publishing. The study informs both research and policy by offering insights into current developments and recommending strategies to improve design, coverage, and institutional coordination for more inclusive unemployment protection in the Global South.

Various studies have debated how changes in dividend tax rate affect investment decisions. While some argue that dividend tax policies impact investment decisions, others have suggested that these taxes have no relevant influence on such decisions. This study examines how researchers from various countries investigate the relationship between dividend tax policies and investment decisions. Utilizing a bibliometric analysis approach, this study explores research trends in the area of dividend tax policies and investment decisions. Data were sourced from the Scopus database and analyzed using Bibliometrix R-package (Biblioshiny) tools and VOSviewer. The study aims to provide insights into publication trends, countries involved in research in this field, the most relevant journals, the most productive researchers, and recent and future theme trends. By doing so, this study offers a more complete overview of research developments on dividend tax policies and investment, and highlights potential directions for future research.

The maritime industry plays a critical role in global trade but faces growing pressure to integrate environmental sustainability into its operations. This research analyzes the industry using the Structure-Conduct-Performance (SCP) framework to understand the relationship between market structure, firm behavior, and both economic and environmental performance. The study provides original value by extending the traditional SCP model to include environmental sustainability, addressing a critical gap in previous research. Key research questions include how market concentration, regulatory compliance, corporate environmental responsibility (CER), and technological innovation affect both profitability and sustainability. Using qualitative data from industry professionals and maritime educators, the analysis highlights that proactive regulatory compliance and high CER commitment drive superior economic and environmental outcomes. Firms that invest in green technologies enjoy enhanced performance, while those prioritizing short-term profits struggle with long-term competitiveness. The results offer practical insights for policymakers and industry leaders, emphasizing the need for inclusive market structures and stronger regulatory frameworks to support sustainability across the sector.

The “UMKM Go Export” program is a community engagement initiative aimed at improving the export readiness of Micro, Small, and Medium Enterprises (MSMEs) under the Komunitas Sukses Berjamaah Indonesia (KSBI). The one-day training was conducted using a participatory approach and adopted the “9 Steps to Enter Export Markets” curriculum, covering topics from business readiness, product standards, market mapping, international trade regulations, digital marketing, to export transactions and networking. Pre-test and post-test results showed a significant increase in knowledge, from 58.2 to 83.6. Around 80% of participants were able to draft a basic export plan, and 70% successfully created digital business accounts. Despite the short duration, participants' engagement in simulations, group discussions, and follow-up mentoring reinforced their readiness to compete globally. This program serves as a replicable model for empowering MSMEs in sustainable export development.

This community service project aims to enhance the competence of vocational school teachers in West Jakarta in using accounting software to improve the quality, efficiency, and accuracy of education. This activity is driven by the urgent need to upgrade teachers' skills before the competency test conducted by the Professional Certification Institute (LSP), using the latest technology. The implementation of this community service employs a descriptive qualitative approach through training, mentoring, and evaluation. The training utilizes Accurate online accounting software, chosen for its capability to meet the financial reporting standards required by schools. The results of the training showed a significant improvement in participants' skills, as evidenced by the comparison of pre-test and post-test results. The participants also reported increased confidence and readiness to face the Accounting Technician competency test. To ensure the sustainability of the program, periodic mentoring is planned, and the scope of the training will be expanded to involve more vocational school teachers in the area. This improvement in competence is expected to contribute to better financial management in schools and ultimately enhance the quality of education at the vocational high school level.

Investment in renewable energy (RE) is significantly contributing to economic growth, environmental sustainability, and energy resilience. This economic growth is achieved by creating jobs, reducing greenhouse gas emissions, and decreasing dependence on fossil fuels. Despite the significant RE potential in Indonesia, challenges such as pollution, limited infrastructure, and price fluctuations still hinder national independence. Therefore, this study aimed to analyze the short-term and long-term relationships between renewable energy investment (REI) and economic growth, environmental sustainability, and resilience in Indonesia using the ARDL model and time series data from 2002 to 2022. Based on the analysis, the results showed that there was a significant cointegration relationship between the variables, suggesting the potential of REI to strengthen national resilience and support the transition to more sustainable energy. This study made an important contribution to understanding the dynamics of REI in Indonesia, providing policy recommendations to optimize economic and environmental benefits.

This study aims to analyze the concept of zakat, infaq and sedekah (ZIS) as an instrument of Islamic financial governance that is useful for facilitating amil in the process of collecting, distributing, and creating transformation of financial transaction management in order to ensure food security for the poor, positive contribution to economic growth and sharia finance. This study uses qualitative methods through limited discussions and in-depth research with experts in the field of ZIS. Data analysis in this study uses Nvivo software with a Grounded Theory approach. The results of this study indicate that BAZNAS has an important role in developing the governance of ZIS management institutions at the central and regional levels through: governance standard procedures, social safety nets, regulations, and scope. Meanwhile, LAZIS; both at the central and regional levels, has created distribution programs that are adjusted to the conditions in their respective regions through the role of sharia financial inclusion, mentoring, education, and tourism. It is proven that areas that run mini scope programs for ZIS management, such as: Kampung Tolong Menolong (KTM), Desa Gemilang, Kampung Sedekah, with good governance, stakeholder support, digitalization, public trust, demandable, regulations, accurate targets, good human resources, have a positive and significant impact on reducing poverty, unemployment and increasing economic development in the community. This research contributes in two ways: first, to produce a model of Islamic financial governance through ZIS that will have a direct impact on reducing poverty, unemployment and developing the community's economy. Second, to encourage awareness of muzaki and mustahik regarding the role of ZIS in the Indonesian economy.

The Human Development Index (HDI) and the poverty line are important indicators in measuring community welfare and are in line with the Sustainable Development Goals (SDGs) initiated by the United Nations (UN). Jambi Province is one of the provinces that has an average HDI below the national average with a high poverty rate. The purpose of this study was to analyze and examine the determinants of the HDI and Poverty Line in Jambi Province. The method used is a qualitative approach using SLR bibliometrics and a quantitative approach with panel data in 11 districts/cities in Jambi Province with a research year of 2017-2023. The results of the qualitative approach show that the productivity of literature related to the Human Development Index (HDI) and Poverty fluctuated during 2021-2024 with the highest growth in 2023 and 2024. The results of the quantitative approach show that all independent variables have a significant effect on the Human Development Index (HDI). Meanwhile, only the education budget and Regional Independence Index variables do not have a significant effect on the poverty line. Recommendations based on research results, the Central Government and Jambi Province need to encourage inclusive economic growth to accelerate the improvement of social welfare, need to strengthen sustainability-based village development programs to improve the quality of life of the community. The government needs to strengthen regional financial management mechanisms to ensure more efficient and effective public spending that has an impact on community welfare so that the achievement of SDGs can be realized in 2030.

This study analyzes the impact of sustainable intensification of coconut plants on the empowerment of women farmers in Sarmi, Papua, by integrating SDG 5 indicators with SDG 1, SDG 2, SDG 8, and addressing the challenges of achieving SDG 10 and SDG 15 in the context of sustainable agricultural intensification. Using a qualitative approach and the Sustainable Intensification Assessment Framework (SIAF), this research evaluates the gender-specific impacts through an in-depth analysis of relevant domains. Data were collected through purposive sampling and in-depth interviews with coconut farmers, local government officials, and women activists in Papua. The findings indicate that improved knowledge and skills in coconut oil production have shifted women's roles from domestic to productive, enhancing their confidence and participation in decision-making processes. Challenges include price instability, land inheritance biases, livelihood diversification, and financing constraints. The study highlights direct linkages between women's empowerment and SDGs 1, 2, 5, 8, 10, and 15 in efforts to eradicate poverty, ensure food security, achieve gender equality, and promote decent work. Managerial implications include integrating gender mainstreaming in sustainable agriculture initiatives, enhancing monitoring systems, and adopting eco-friendly intensification practices. Four key areas for program sustainability are knowledge enhancement, mechanization, financing, and market access. These findings provide insights into advancing gender equality and women farmers' participation in rural agricultural development.