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This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

This study examines the extent to which West Java Province has achieved Sustainable Development Goal (SDG) 7 on clean and affordable energy in the electricity sector. The study uses a qualitative method with a case study approach to evaluate policies and achievements in terms of energy access, renewable energy use, energy efficiency, and the dynamics of cooperation between government agencies. The results show that the electrification rate in West Java has almost reached 100% thanks to government policies such as the free electricity program for underprivileged communities. However, the share of renewable energy in the province was still around 15% in 2022, which has not yet reached the target of 17% by 2025. Furthermore, energy efficiency is also an important issue because primary energy consumption in West Java increased in 2022. This study emphasizes the need to enhance inter-agency cooperation, innovation in local policies, and political commitment to achieve SDG 7 targets in line with national directives.

This study aims to examine the implementation of the selapanan tradition among Javanese postpartum women in Limau Manis Village, and to understand the meaning and community perceptions of this practice in the context of modern life. The selapanan tradition is part of local wisdom that has been passed down from generation to generation and has important value in postpartum maternal care. This study uses a qualitative method with an ethnographic approach, which allows researchers to understand cultural practices in depth through direct interaction with the community. Data collection techniques include participant observation, in-depth interviews with mothers who practice the tradition, community leaders, and traditional birth attendants, as well as documentation and field notes. The results show that selapanan is still preserved and practiced by the people of Limau Manis Village, although it has undergone several forms of adaptation to modern developments and modern medical guidelines. In its implementation, this tradition uses various natural ingredients such as parem (traditional body scrub), pilis (forehead concoction to refresh the eyes and mind), bengkungan (cloth to wrap the stomach), gerita (a kind of stagen or body binder), and the consumption of herbal medicine as part of physical care and body recovery. In addition to its physical aspects, selapanan also has a psychological dimension, providing emotional comfort and social support to postpartum mothers, thereby helping to prevent psychological disorders such as baby blues syndrome. This tradition serves not only as a form of traditional healthcare but also as a symbol of social solidarity and respect for local cultural values. Amidst the tide of modernization, preserving selapanan is crucial as a cultural identity that remains relevant. This study concludes that despite adjustments to medical developments, the selapanan tradition continues to play a significant role in maintaining maternal well-being and strengthening Javanese cultural values in the modern era.

The River Basin (DAS) as a place of absorption and water source for living things, forms an ecosystem and a direct relationship between humans and nature. This study aims to determine the function of the Subayang River for the DAS community in Tanjung Belit Village, and to analyze the process of interpreting the river using the social construction theory of Peter L. Berger and Thomas Luckman. This study uses a descriptive qualitative approach, with data collection techniques in the form of in-depth interviews, observation, and documentation. Data analysis uses the Miles and Huberman model. The research subjects numbered eight people, consisting of six main subjects (selected purposively) and two key subjects. The results of the study show that the Subayang River has domestic functions (consumption and MCK) and non-domestic (interaction space, economic function, mobility, culture, conservation, and disposal). The process of the community interpreting the Subayang River consists of three processes, namely externalization (Knowledge) sources of community knowledge about rivers are formed through direct experience, family heritage, social interaction, norms or unwritten rules maintained by the community. Objectivation (Attitude) of Subayang River is not only seen as a water source but as a source of life, as a sacred object, river as identity and river as a place of purification. Internalization (Action) of society carries out various actions that come from the community's response to the river. The social construction process is influenced by internal factors (Personal Experience, Cognitive Awareness, Emotional) and external factors (Family, Norms/Rules, Community Culture, Environmental Conditions).