Indonesian Development of Economics and Administration Journal

Integration of Legal Culture and Human Resource Competencies in Improving the Performance of Law Enforcement Institutions

2026-08-04T21:40:13+07:00

The integration of legal culture and human resource (HR) competency is a crucial aspect of improving the performance of law enforcement agencies. A strong legal culture reflects values, norms, and behaviors based on justice, integrity, and compliance with the law. HR competency is essential for just law enforcement, as these two aspects synergize, enabling professional performance. This study aims to analyze the relationship between legal culture and HR competency in improving the performance of law enforcement agencies. The method used is a qualitative approach with literature review and descriptive analysis of various relevant sources. Data were collected from scientific journals, institutional reports, and regulations related to HR management and legal reform. This analysis identifies key influencing factors on the integration of legal culture and HR competency. The results indicate that the integration of legal culture based on the values of integrity, accountability, and transparency, supported by adequate HR competency, can increase the effectiveness and efficiency of law enforcement agencies. Competency enhancement through competency-based education, training, and recruitment will contribute to the professionalism of the apparatus. Internalizing legal culture can create a work environment and enforce the law that is humane, firm, and just. The integration of legal culture and human resource competency is a strategic factor in driving improved performance in law enforcement agencies. Therefore, comprehensive and sustainable policies are needed, encompassing institutional reform, strengthening oversight systems, and developing effective human resource capacity to create professional law enforcement agencies.

Keywords: Integration, Legal Culture, Human Resource Competency, Performance, Law Enforcement Agencies

Potential Revenue and Effectiveness of Motor Vehicle Tax as Original Revenue Case Study in East Java Province

2026-07-03T20:42:49+07:00

This study aims to analyze the revenue potential and effectiveness of Motor Vehicle Tax
collection as a source of Regional Original Revenue in East Java Province during the 2021–2024
period. The research employs a descriptive quantitative approach using secondary data obtained
from the East Java Regional Revenue Agency (Bapenda), Regional Government Financial Reports,
and Regional Budget Realization Reports. Revenue potential was analyzed through annual growth
trends, while effectiveness was measured using the ratio between realized revenue and targeted
revenue. The findings indicate that Motor Vehicle Tax revenue consistently increased from IDR 6.87
trillion in 2021 to IDR 9.25 trillion in 2024, with annual growth averaging approximately 9%.
Furthermore, the effectiveness ratio remained above 100% throughout the observation period,
ranging from 107.41% to 113.45%, indicating a very effective level of tax collection. The highest
effectiveness was achieved in 2024, reflecting improved taxpayer compliance, digitalization of tax
administration services, and the implementation of tax incentive policies by the provincial
government. These results demonstrate that Motor Vehicle Tax has substantial potential and
continues to make a significant contribution to Regional Original Revenue in East Java Province.
The study recommends strengthening tax administration, improving taxpayer databases, expanding
digital payment services, and enhancing public awareness to ensure sustainable growth in regional
tax revenue.

The Influence of Peers, Social Media, and Financial Knowledge on Student Financial Behavior in Surabaya

2026-07-15T21:33:44+07:00

This study aims to analyze the effects of peer influence, social media use, and financial knowledge on the financial behavior of Generation Z university students in Surabaya, and to examine differences in financial behavior between business and non-business students. The study employs a quantitative approach with an explanatory research design. Data were collected through an online questionnaire survey and subsequently analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS 7.0. In addition, group differences were assessed using an Independent Samples t-test with SPSS. The results indicate that peer influence has a positive effect on social media use. However, peer influence does not have a positive effect on financial knowledge, and social media use does not have a positive effect on financial knowledge. Social media use, on the other hand, has a positive effect on financial behavior. Furthermore, the group comparison shows that there is a difference in financial behavior between business and non-business students in Surabaya.