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All Journal Al-Ijtima`i: International Journal of Government and Social Science
Frins, Viola Valencia
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi Triple Bottom Line Untuk Pengembangan Ekowisata Sungai Berkelanjutan: Studi Kasus Lewu Rawan Bahalap Kalimantan Tengah Damayanti, Frillia; Sari, Cyntia Lupita; Larissa, Kania; Frins, Viola Valencia
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9808

Abstract

This study develops a strategic framework based on the Triple Bottom Line (TBL) to analyze the sustainability optimization of river-based ecotourism within peatland wetland ecosystems, with a focus on Lewu Rawan Bahalap in Palangka Raya City, Central Kalimantan. Despite challenges such as limited capital and the need for rehabilitation of former sand mining areas, this destination has demonstrated positive growth in tourist visits. The study employs a qualitative-descriptive approach through a literature review, utilizing secondary data from academic sources and policy documents. The analysis focuses on the three TBL dimensions, People, Planet, and Profit. The findings indicate that while the destination possesses strengths in cultural authenticity and ecosystem uniqueness, it requires improvements in structured ecological restoration programs, diversified financing mechanisms, sustainable environmental monitoring systems, and strategic partnerships. This study proposes a sustainable development model consisting of five key components: collaborative governance, monitoring systems, capacity building, innovative financing (including Payment for Ecosystem Services), and adaptive resilience. The contribution of this research lies in the formulation of a strategic framework applicable to family-based ecotourism enterprises within post-extractive peatland ecosystems.
Optimalisasi Coretax sebagai Instrumen Reformasi Birokrasi Fiskal: Perspektif Digital Era Governance Kania Larissa; Esterlin, Stevani; Friskila, Octavia Alva; Frins, Viola Valencia
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9810

Abstract

The digitalization of tax administration has become a strategic agenda in modern fiscal governance reform. Indonesia addressed this challenge through the launch of the Core Tax Administration System (Coretax) in January 2025, integrating 21 tax administration modules into a single digital platform with an investment of IDR 1.2 trillion. Coretax is positioned as a primary instrument of fiscal bureaucratic reform within the Directorate General of Taxes. However, its implementation has encountered significant challenges, including technical disruptions, low user adoption, limited digital literacy, and stakeholder resistance. These issues reveal a gap between policy design and the practical realities of digital tax reform. This study aims to analyze the implementation of Coretax as an instrument of fiscal bureaucratic reform through the lens of Digital Era Governance (DEG), focusing on its three pillars: reintegration, needs-based holism, and digitization change. The study employs a systematic literature review with content analysis, drawing on national academic journals, tax regulations, and official reports from the Directorate General of Taxes. The analytical framework is grounded in Digital Era Governance, supported by New Public Management and Good Governance perspectives. The findings indicate that Coretax has achieved progress in system reintegration but continues to face deficits in service holism and comprehensive digital transformation. Optimizing Coretax requires strengthened change management, enhanced organizational capacity, and strategies to build public trust and fiscal legitimacy. This study contributes conceptually to the development of Digital Era Governance theory in the context of tax administration in developing countries while offering strategic recommendations for digital-based fiscal bureaucratic reform.
Co-Authors Damayanti, Frillia Esterlin, Stevani Friskila, Octavia Alva Kania Larissa Larissa, Kania Sari, Cyntia Lupita