Akuntansi BLSM Citizen centric Critical success factors E-government effectiveness Multi-channel e-government Orang Miskin Social Upah minimum West Java Province biofertilizer collective bargaining collective decision making digital governance e-government e-participation effectiveness e-readiness efektivitas ekonomi sektor publik experiental learning intercropping jarak tanam kampus merdeka kesejahteraan pekerja/buruh management information system media pembelajaran minimum wage multimedia digital online learning pedoman praktikum pendidikan jarak jauh power imbalances pupuk hayati row spacing social sosial tumpang sari video pembelajaran yang efektif