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Taxes are the largest source of revenue in the structure of Indonesia's state budget (APBN). The revenue will be allocated for state spending, one of which is on education. The education sector is a mandatory spending area amounting to 20% of the total state revenue. This paper aims to identify the role of taxes in supporting inclusive education to improve Indonesia's Human Development Index (HDI). The approach used in this research is qualitative with a literature study method using secondary data sources. The research results show that the increase and decrease in tax revenue affect the size of the education budget due to the dominant contribution of taxes to state revenue. HDI is influenced by indicators such as life expectancy, literacy rate, average years of schooling, and real per capita expenditure, all of which can be improved through inclusive education. Therefore, it can be concluded that if tax revenue increases, the education budget will also increase, and it will be able to fund inclusive education. Inclusive education will drive the increase in Indonesia's HDI. Some of the educational issues that occur include education that is not yet fully inclusive, the low quality of teachers, and the uneven distribution of school facilities and infrastructure. These problems can be resolved if there is significant educational funding, which is also influenced by tax revenue.

One of the areas worked on in school-based management is financing management. Good financing management is necessary because it is believed that with efficient and effective school financial management, errors, leakages, and variations in the use of funds from the original plan and goals will be avoided. Schools are empowered to assess their own needs through school-based financing management, which transfers control over budget allocation and use to schools. To completely reduce dependence on government funding, schools are also allowed to engage in income-generating activities. Financing management needs to be carried out carefully, diligently, and comply with relevant regulations when implementing school-based management. The preparation of school revenue and expenditure budget plans (RAPBS) as well as various forms and sources of school funding are all included in the idea of school-based financing management.

This research aims to analyze the efficiency and effectiveness of budget management in Kalebarembeng village, Bontonompo District, Gowa Regency. The type of research used in this research is descriptive quantitative with the formula: Efficiency Ratio and Effectiveness Ratio. The data processed is primary data in the form of a report on the realization of the village income and expenditure budget using Kalebarembeng village government funding sources for the 2019-2023 period. The results of the research show that the level of efficiency in managing the Kalembarembeng village budget is still in the less efficient category, but the level of effectiveness is in the effective category. This situation means that the goals of the Kalebarembeng village government can be achieved but at very high costs.

This research is motivated by the phenomenon of the lag of the Private Islamic Senior High School (MAS) YASTI Singkawang, the second oldest madrasah in the city which has been established since 1991, compared to newer schools that are more popular with the community. The main challenge faced is the small number of students. This condition questions the central role of madrasah principal leadership in improving the quality of education, especially in process standards, to respond to competition. The focus of this research is to examine: (1) the implementation of madrasah principal leadership, (2) supporting and inhibiting factors. This study employed a qualitative method with a field research approach. Data were collected through non-participant observation, in-depth interviews, and documentation studies. Informants in this study included the madrasah principal, teachers, administrative staff, and students. The collected data were analyzed interactively through data reduction, data presentation, and conclusion drawing to ensure the validity of the findings. The results of the study indicate that: (1) The madrasah principal's leadership is implemented collaboratively and participatively, involving all stakeholders in strategic planning and decision-making. (2) Key supporting factors include a conducive madrasah environment and diversified funding sources (BOS and madrasah cooperatives). Meanwhile, inhibiting factors include financial constraints, annual flooding, and a lack of community support and interest. Mitigation strategies were addressed through collaboration with government agencies, universities, and parents/guardians, as well as through simplifying lesson plans to enhance teacher creativity

The digitalization era has contributed significantly to the progress and convenience of human life, especially in accessing information quickly and openly. In this context, digitalization also improves the management of financial reports for MSMEs, making them more effective and efficient. This study aims to examine the role of digitalization in MSME financial reporting activities and the challenges faced in implementing digital financial reports. Using a literature review approach, this study focuses on collecting relevant data and insights to analyze the impact of the digital financial reporting system. The results show that digitalization minimizes errors in financial reports and opens up wider funding opportunities for MSMEs, thereby improving their financial management and overall competitiveness.

Digital health interventions hold promise for patient-centered care, as they enable remote monitoring of patients and can be used to easily remind patients to take their medications. This study used a literature review technique with research collecting 30 research publications related to the use, opportunities and challenges of digital health in the treatment of tuberculosis. The literature review technique aims to evaluate and analyze previous research to provide context, show gaps in research, and support arguments for the research to be conducted. Several conclusions from this literature review research include: (1) Digital health has a significant role as an intervention in the management of tuberculosis patients. (2) Digital health offers great opportunities to improve the management and treatment of tuberculosis patients. The opportunity for digital health as an intervention for tuberculosis patients is very promising and can have a significant impact on various aspects of managing this disease. (3) Although digital health offers many opportunities for managing tuberculosis, there are also various challenges that must be faced in its implementation, including: challenges of technology access, patient compliance and engagement, data security and privacy, integration with traditional health systems, costs and funding, quality content and information as well as cultural and language barriers.

Factor analysis is a statistical method aimed at exploring correlations or relationships among variables studied, which are then grouped into fewer new factors. Principal Component Analysis (PCA) is a statistical technique used to reduce the dimensions of data with the goal of identifying hidden patterns or significant structures within the data. The research results indicate the presence of 5 factors influencing the decision-making process in online shopping among students of the University of North Sumatra via Shopee, namely the Funding Application Factor (28.141%), Information Reputation Factor (13.983%), Communication Satisfaction Factor (7.452%), Types and Compensation Factor (6.683%), and Guarantees and Prices Factor (5.794%). These five factors obtained a cumulative variance of 62.051%, indicating that they influence online shopping decisions through Shopee among University of North Sumatra students by 62.051%.

This study aims to analyze the role of local governments in the implementation of sustainable development policies in urban areas. Using a qualitative approach through case study methods, data were collected via in-depth interviews with local government officials, focus group discussions with community members, and analysis of policy documents and local development reports. The findings indicate that local governments play a vital role in creating positive impacts on the environment and the quality of life for residents through various implemented programs, such as integrated waste management systems, the development of green open spaces, and sustainable transportation policies. Despite significant progress, this research also identifies challenges faced by local governments, including funding limitations, a lack of community education, and the need for improved inter-agency coordination. To enhance their effectiveness in achieving sustainable development goals, local governments must address these challenges through increased budget allocations, educational campaigns to raise community awareness, and strengthened collaboration among agencies. By taking these steps, local governments can be more effective in realizing sustainable development and ensuring a better quality of life for urban residents. This research provides important insights for policymakers and practitioners in their efforts to create sustainable and responsive urban communities.

One of the roles of the Bank Perekonomian Rakyat (BPR) is to provide credit to improve the economic welfare of the lower middle class through micro and small business services. However, the provision of BPR credit is prone to misappropriation, one of which is used as an election campaign fund. This research is a legal research in analyzing the problem using literature study which is analyzed qualitatively. The results obtained from this research are that the misuse of BPR credit used as campaign funding can be suspected of being a criminal act of corruption and money laundering because it is obtained from state finances and there are indications of disguising and hiding money. The source of state finances provided to BPRs can be viewed in terms of state capital participation in the form of securities and the provision of facilities provided by the government. In anticipating campaign funds originating from criminal acts, the Badan Pengawas Pemilu must cooperate with other parties such as the Public Accounting Office to conduct campaign fund audits and related law enforcement officials such as the Pusat Penelusuran dan Analisis Transaksi Keuangan and the Corruption Eradication Commission to prevent and prosecute the use of money from corruption crimes for campaign funding.

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

Cooperative loans are financial facilities provided by cooperatives to their members to meet funding needs with predetermined terms and conditions. The process includes submission, assessment and disbursement of funds according to members' needs and abilities. This loan generally has a certain interest and repayment period. The aim of the research is to determine the provision of loans in a decision support system using a combination of AHP and SAW methods. The AHP method is an analytical technique for selecting the best alternative in complex decision making, by weighing preferences and criteria, while SAW is a calculation approach that takes into account relative weights for evaluating alternatives in a decision support system. The final result of combining the AHP and SAW methods is to obtain a ranking of the names of cooperative members who are entitled to receive loans, ranging from the best 10 people out of 50 people in each region in Jakarta.

This study examines the transformation of waqf in the digital era through the waqf crowdfunding model and cash waqf savings products from the perspective of Maqashid Syariah. Waqf, which is traditionally manifested in the form of immovable assets, has now developed into movable assets such as cash waqf, supported by Law No. 41 of 2004. Digital innovations, such as waqf crowdfunding, allow wider community participation with small amounts for productive social projects, while cash waqf savings products in Islamic banking manage funds productively with the proceeds channeled to education, health, and public infrastructure. Despite having great potential in socio-economic development and in line with the Hifdzu Maal principle in Maqashid Syariah, the implementation of digital waqf still faces challenges such as unclear regulations, lack of public awareness, risk of mismanagement, and limited investment. This study uses a qualitative descriptive approach, case studies, and normative-sociological with in-depth interviews, documentation, and literature studies as data collection techniques. The research subjects were selected through purposive sampling. Data analysis using the Miles and Huberman interactive model, as well as triangulation of sources and methods for data validity. The results of the study are expected to provide theoretical contributions and practical recommendations for the management of digital waqf that is professional, transparent, and beneficial to the community.  

Village development includes village funding, and the community takes the lead in developing and initiatives that advance village welfare are developed through cooperation with the community. Village development is an important instrument that must be used because it directly improves the welfare of the village community. Village communities are the focus of development, and each village is given the authority by the government to carry out its own development according to its capacity. Thus, the government supports the improvement of village development and empowerment. Village funds are used to provide or improve village public services, reduce poverty, advance the village economy, and reduce tandem between villages. This study uses a weighted summation approach of alternative rankings on all attributes, which is often known as the Simple Additive Weighting method. To determine which residents receive social assistance, the system can calculate the value of the multi-criterion preference index, preference value, outflow, inflow, and net flow for each alternative and sub-criterion.  

In efforts to manage existing resources, many problems are encountered, because not all resources are available in abundance.  There may be difficulties in obtaining these resources, such as funding sources.      Machines and also limited management skills.  One of these resources or resource factors is the human factor.      Without humans it is impossible to carry out an activity, therefore, to ensure the continuity of the business activity, it is very necessary to pay attention to human resources as a determining factor for the smoothness and success of the company, in achieving the company's predetermined goals.  Therefore it requires special handling in its management, both regarding planning, procurement and development. To procure these workers, good selection is needed, even though there are workers who need work and on the other hand the company needs them, the company does not just attract workers haphazardly.  If the process of procuring workers in a company is not paid enough attention, it is likely that the workers obtained will be less capable and skilled, and less able to be developed. This can lead to many errors in carrying out tasks which will affect work productivity within the company.  To avoid the losses mentioned above, companies must try to obtain capable and skilled workers and must make the best use of them.

Aviation is a critical sector that requires high levels of security and safety, with regulations such as KP 139 Year 2018 in Indonesia setting operational standards for Aviation Security (AVSEC). Banyuwangi Airport, as a growing airport, must ensure that its security equipment meets these standards. This study aims to analyze the condition of AVSEC equipment at the airport, assess its compliance with regulations, and provide recommendations for enhancing aviation security and safety. This research employs a qualitative method to describe the condition of Aviation Security (AVSEC) equipment at Banyuwangi Airport and its compliance with KP 139 Year 2018. Data were collected through observation, interviews, and documentation, focusing on the validity and reliability of the data through triangulation. The study was conducted from July 20 to 26, 2024, involving sources from the AVSEC unit. The research steps included obtaining permissions, data collection, observation, interviews, and data analysis to draw conclusions.The research findings indicate that the condition of AVSEC equipment at Banyuwangi Airport reveals that some equipment, such as the X-ray Machine and Walk Through Metal Detector, requires technological upgrades, while other equipment, such as the Hand Held Metal Detector, CCTV System, and Patrolling Vehicle, functions well and meets standards. Although routine maintenance is performed, challenges related to funding and personnel training still need to be addressed. The implementation of Standard Technical Operations (STO) includes equipment feasibility assessments, standard operating procedures, personnel training and certification, as well as routine calibration and maintenance. Performance evaluations are also conducted periodically to ensure that the equipment operates optimally in supporting aviation security.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

The purpose of the research  was to know about the perceptions of the Communication Science students of IISIP YAPIS Biak Papua, on the implementation of MBKM program. The method used of the research  was descriptive qualitative. The informants consisted of 2 which is the students from semester 5 that had participated the exchange program, which is L is from Batch 2 and R from Batch 3. The data collected by using interview. The data analyzed by using the theory of Miles and Huberman. The result of the research show that, the students perceived the MBKM program especially the students exchange program (1) has impacted their academic growth and1) has impacted their academic growth and give networking opportunities, (2) has the area for improving which is about the late of funding disbursement process, and (3) need to be recommended to other students in order to broaden their perspectives and networking.

Criminal act Terrorism is a form of crime or serious violation human rights at the international level because it seriously endangers security and peace world . T he crime of terrorism which occurred in the territory of the unitary state of the Republic of Indonesia has resulted in loss of property and property and causing fear in society at large, thus having an impact on social life, economics, politics and international relations . One of the main factors supporting acts of terrorism is the existence of funding, meaning that terrorist activities will not take place if there are no funds. Therefore, it is very important to eradicate criminal acts of terrorist financing in order to minimize the occurrence of acts of terrorism. The research method used is normative legal research, namely legal research that uses secondary data by using a statutory approach and a conceptual approach . The data processing and analysis technique used in this research is a qualitative technique using deductive logic in order to draw conclusions from the problem formulation that has been described. The aim of this research is to determine the methods of collecting funds carried out by corporations for terrorism financing in Indonesia and to determine corporate responsibility for criminal acts of terrorism financing in Indonesia.                

        Tribulus terrestris L.,Gokshur in Sanskt,  is an annual herbaceous, little prostrate, silky from the Zygophyllaceae family. It is found in extensive, arid, and scorching regions of India. is used in traditional folk medicines as an aphrodisiac, astringent, lithotriptic, diuretic, and urinary disinfectant.     however, uneven, pinnae, elliptical leaves. Sprinkled, round, compressed, five-cornered, transverse partitioned carpel fruits with many seeds ripen in July. Pieces of the cylindrical-fibrous root are 7-18 cm and 0.3-0.7 cm wide. According to reported studies, the investigations indicated the presence of the saponins ;gitogenin, tigogenin, neogitogenin, hecogenin, and flavonoid tribuloside was kaempferol-3-glucoside. Furthermore, Tribulus terrestris plays a vital role in hepatotoxicity and is greatly reduced by Tribulus extracts. Similarly, T.terrestris plays a remarkable role in reducing the elevated level of serum glucose, triglycerides, VLDL, and cholesterol. This study aims to conduct a preliminary analysis of the phytochemicals of Tribulus leaves cultivated in Iraq and to determine the active constituent of the ethanolic extract of the leaves using Gc-Mass. Qualitative detection of herbal leaves in Iraqi soil, investigated by GC-MASS revealed important constituents. The funding shows a new compound; dihydrocoumarin and other major constituents neophytadiene and alpha-tocopherol.

Fintech is recognized as a crucial innovation in the financial industry and is growing rapidly in Indonesia, driven by the sharing economy, regulations, and information technology. Financial technology transforms the way financial services are accessed and managed, providing efficient solutions. Crowdfunding plays a vital role in supporting initiatives with online contributions. Blockchain, a distributed ledger technology, offers high security and transparency. This research employs a descriptive-analytical approach to investigate fintech development in Indonesia, highlighting growth, innovation, and blockchain implementation. From this research, the authors conclude that the development of Fintech in Indonesia, particularly in Crowdfunding and Blockchain, has a positive impact on the accessibility of financial services, investment innovation, and the prevention of accounting fraud, forming a solid foundation for sustainable growth in the modern financial ecosystem.