Sustainable development is a foundational element in European Union (EU) policies, yet there remains a lack of coherence among member states regarding the perception and response to environmental challenges, resulting in regional inequalities. The “Fit for 55” initiative by the EU is an ambitious strategy aiming to reduce greenhouse gas emissions by 55% by 2030, as part of its broader goal of achieving climate neutrality by 2050. This study investigates the economic impact and intergovernmental dynamics of the “Fit for 55” plan, analyzing its potential to not only meet environmental targets but also to foster economic resilience and social equity across the EU. The purpose of this study is to assess the effectiveness of the “Fit for 55” initiative in harmonizing environmental goals with economic and social policies among diverse EU member states. The study reveals that while the initiative offers significant potential benefits, such as stimulating innovation and creating jobs in green industries, it also faces considerable challenges, including economic disparities among member states and the social impacts of rapid decarbonization. These findings highlight the need for integrated approaches that address both environmental sustainability and socio-economic equity.

We examine the role of the North Aceh Government in implementing the Law on the Governing of Aceh (LoGA) as a legal structure in development policy. As a symbol of peace, the LoGA is a reference for accelerating development to alleviate poverty, including North Aceh as a conflict region. However, until now, the area remains the poorest in the province of Aceh. This research used descriptive qualitative methods, evaluating the local government’s performance as policymakers based on the Law by reconstructing policy theory (Easton) and legal system (Friedman). Our findings indicated that the local government needed help implementing LoGA to form development policies to solve poverty. This research suggested the importance of providing legal certainty in the distribution of authority, capacity building, and strengthening of political will for local government conducting its role.

Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.