Indonesian Development of Economics and Administration Journal

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

R. A. Kadarmanta — 2026-04-01

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

Doni Indradi — 2026-04-01

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

Silva Atiqotus Salamah — 2026-04-01

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.

The Influence of Social Media and Brand Image on Consumer Buying Interest at X Coffee

Aulia Julianti — 2026-04-01

This study aims to analyze the influence of social media and brand image on consumer purchase intent at Point Coffee Indomaret Fresh Tangerang 2, both partially and simultaneously. The study employs a quantitative method with an associative approach. The sample consisted of 100 respondents selected using simple random sampling. Data analysis was conducted through validity and reliability tests, classical assumption tests, linear regression, correlation coefficients, the coefficient of determination, and hypothesis testing. The results show that social media has a positive and significant effect on purchase intention, with a contribution of 74.0% and a correlation coefficient of 0.860. Brand image also has a positive and significant effect on purchase intention, with a contribution of 65.9% and a correlation coefficient of 0.812. Simultaneously, social media and brand image have a significant effect on purchase intention, with a correlation coefficient of 0.894 and a coefficient of determination of 79.9%, while 20.1% is influenced by other factors outside the scope of this study. Based on these results, it can be concluded that improving social media strategies and strengthening brand image are important factors in increasing consumer purchase intent at Point Coffee Indomaret Fresh Tangerang

Financial Literacy, Financial Self-Efficacy, and Saving Behaviour among Women Traders in Traditional Markets in Anambra State, Nigeria

Stanley Onyechi Ifekandu — 2026-04-01

Financial resilience and economic empowerment for women in informal trading are crucial to women's savings. But a lack of financial literacy, the need to pay bills or the burden of family responsibilities may restrict sustainable saving. This study addresses this lack of empirical evidence on the relative importance of financial knowledge, socioeconomic traits and psychological skills and attributes in saving participation. It specifically examined financial literacy, saving attitudes and obstacles, socioeconomic association, financial self-efficacy and saving participation. A structured questionnaire was used to obtain Primary data from 156 female traders in the four selected traditional markets in Onitsha North Local Government Area, Anambra State, Nigeria. The data were analyzed using descriptive statistics, Cronbach α reliability analysis, Pearson correlation and binary logistic regression. The results showed that 78.8% of them were financially illiterate, while 86.5% engaged in saving activities. Daily saving was reported by 54.8% of the savers, and 77.8% used bank accounts and 70.4% used Akawo thrift collectors. Irregular income was the main saving constraint (75.6%). Financial self-efficacy was a strong predictor of saving participation (odds ratio = 4.54; 95% confidence interval: 1.64–12.59; p < 0.05), whereas financial literacy, income, financial stress and education were not statistically significant. Based on the study findings, the only statistically significant predictor of saving participation in the fitted model was financial self-efficacy. It calls for market-based financial education, psychological empowerment, and flexible saving arrangements. Its contribution to knowledge lies in demonstrating the importance of financial self-efficacy within an integrated framework explaining saving participation among women operating in traditional markets, while recognizing the study's observational limitations.

Communication Strategies for Ending Harmful Cultural Practices Against Women in Selected Communities of Delta State, Nigeria

Patience Eloho Oziwele Oziwele — 2026-04-01

This study investigates communication strategies for eliminating harmful cultural practices against women in selected communities of Delta State, Nigeria. Specifically, the study examines the forms of harmful practices prevalent in the study area, identifies communication approaches adopted by relevant stakeholders, assesses the effectiveness of these strategies in promoting social change, and explores the constraints limiting their effectiveness. A mixed-methods research design was adopted, combining a questionnaire with key informant interviews involving community residents, traditional leaders, women's rights advocates, media practitioners, and relevant institutional stakeholders across the three senatorial districts of Delta State. A total of 400 copies of the questionnaire were administered, of which 386 were validly completed and returned (96.5% response rate), and 16 key informants were purposively interviewed. Quantitative data were analysed using descriptive and inferential statistics, while qualitative data were subjected to thematic analysis. Findings indicate that practices such as discriminatory widowhood rites, denial of inheritance rights, and restrictions on women's participation in community decision-making continue to exist in some communities. The study further reveals that community dialogue, indigenous communication systems, radio advocacy, stakeholder engagement, and interpersonal communication are among the most effective strategies for challenging harmful norms. Exposure to communication strategies was significantly and positively related to awareness of harmful cultural practices and communication strategies significantly predicted attitudes toward ending such practices. However, persistent patriarchal beliefs, cultural resistance, inadequate funding, and weak implementation of protective policies constrain communication interventions.

Developing educational management through investment in digital governance, data-driven decision-making, and institutional accountability in South-East Nigeria

Joyce Uche Egwu — 2026-04-01

Educational institutions in South-East Nigeria faced challenges in effectively managing resources, ensuring accountability, and adopting digital governance systems for data-driven decision-making. Inefficient administrative processes, lack of institutional transparency, and inadequate use of data hindered decision-making, reduced operational efficiency, and negatively impacted student outcomes. This study evaluated how digital governance and data-driven decision-making influenced institutional accountability in educational management across the region. The study adopted a descriptive survey research design using a validated questionnaire titled the “Educational Digital Governance and Accountability Scale (EDGAS)” developed in line with the research questions. Data were collected from educational administrators, school principals, and department heads. Analysis employed descriptive statistics. Empirical findings show that digital governance tools significantly enhance institutional accountability in South-East Nigerian tertiary education by curbing financial leakages and improving compliance. Concurrently, data-driven decision-making improves resource allocation, staff evaluations, and policy formulation while reducing political interference. Despite technical skill gaps among personnel, integrating automated workflows and data analytics strengthens overall administrative transparency and governance integrity. The results informed policymakers, school administrators, and other stakeholders about best practices for implementing digital governance and data-driven management strategies, ultimately contributing to sustainable improvements in the educational sector in South-East Nigeria

Bayesian Quality Control Models for Decision-Making Under Uncertainty

Kenechukwu Favour Anagwu — 2026-04-01

This review examines Bayesian quality control as a framework for decision-making under these conditions. It synthesizes its inferential and decision-theoretic foundations; reviews Bayesian control charts, hierarchical models, process-capability analysis, sequential updating, Bayesian networks, and computational methods; and examines applications in real-time monitoring, quality prediction, small-sample and high-mix production, predictive maintenance and reliability, and Lean Six Sigma. Across these applications, Bayesian models represent uncertainty through posterior and predictive distributions, allowing quality teams to update estimates as sensor, inspection, or failure data accumulate. This is particularly relevant when production volumes are low, evidence comes from several sources, or decisions depend on the probability of a shift, nonconformance, or reliability shortfall. The review also finds that Bayesian methods complement established quality practices: they can extend control charts, capability assessment, and continuous-improvement work by making uncertainty explicit. Their practical value, however, depends on more than inference. Computational demand can delay online decisions; weakly grounded priors can influence posterior conclusions; probabilistic outputs can be difficult to interpret; and legacy data systems, application-specific methods, and absent benchmarking standards limit transfer across manufacturing settings.