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This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.

This study investigates the dual impact of teacher competence on student academic performance and the development of leadership qualities in Senior High Schools and Vocational High Schools in Kabupaten Serang, Banten Province. Using a qualitative research approach, data were collected through interviews, focus groups, and classroom observations involving teachers and students. The findings reveal that teacher competence encompasses not only mastery of subject matter and pedagogical skills but also emotional intelligence and leadership modeling. Competent teachers create supportive and participatory learning environments that enhance both academic achievement and leadership development among students. The research highlights that effective teachers are those who not only deliver content but also engage students in meaningful ways, fostering a sense of belonging and motivation. This engagement is crucial, as it encourages students to take ownership of their learning and develop critical thinking skills. Furthermore, the study identifies that teachers who model leadership behaviors—such as ethical decision-making, effective communication, and collaboration—significantly influence students' perceptions of leadership and their willingness to adopt similar traits. However, challenges such as limited access to professional development and resource constraints affect the full realization of teacher competence. Many teachers express a desire for ongoing training and support to enhance their skills, yet systemic barriers often hinder their professional growth. The study underscores the need for comprehensive teacher development programs and policy support to improve educational outcomes holistically. These insights are valuable for educators, policymakers, and school administrators aiming to foster academic excellence and leadership skills in students. By prioritizing teacher competence and providing the necessary resources, schools can create an environment that not only promotes academic success but also prepares students to become effective leaders in their communities. 

In the historical and theological context, the Kingdom of God is understood not as a political or geographical kingdom, but as a spiritual reality present in human life and history. Through an analysis of Mark 1:15, this journal explains that the coming of Jesus signifies the fulfillment of God's plan of salvation and calls people to repent and believe in the gospel. This study also highlights Jesus' use of parables, such as the parable of the mustard seed and the growing seed, which illustrate the growth and characteristics of the Kingdom of God. By emphasizing the importance of repentance and faith, the results of the teachings indicate that the Kingdom of God is cultivating spiritual change in individuals. The conclusions obtained imply that although the Kingdom of God is already present, its full realization still awaits fulfillment in the future. Therefore, this paper recommends that Christians dig deeper into the concept of the Kingdom of God, improving their understanding and application of Kingdom values in daily life as a response to Jesus' teachings.

Foreign direct investment (FDI) has a strategic role in Indonesia's economic development. However, the realization of foreign investment is not free from challenges related to legal certainty and protection. This study aims to analyze legal protection for foreign investors in Indonesia, both in terms of applicable legal norms and from the aspect of implementation in the field. Through a literature review, information was collected from various sources in the form of journals, articles, and relevant laws and regulations to gain a broad understanding of legal protection for foreign investors at the normative and implementation levels in Indonesia. The results of the study indicate that Indonesian laws and regulations, especially Law No. 25/2007 concerning Investment, various Bilateral Investment Treaties (BITs), and FTAs ​​provide a comprehensive legal protection framework for foreign investors. In the field, legal uncertainty still arises due to overlapping regulations, frequent policy changes, and different interpretations between institutions. Slow and less transparent licensing bureaucracy, as well as the risk of extortion practices, reduce the attractiveness of investment. Reform efforts such as simplifying licensing through OSS, establishing BKPM as a one-stop shop, and ratifying the Omnibus Law on Job Creation have shown progress in increasing certainty and ease of investment.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This creation is based on Batik as a rich Indonesian cultural heritage, which continues to undergo significant transformation by combining traditional elements and modern fashion trends. The creation of a new batik motif inspired by the Easter lily flower, was chosen because of its symbolic meaning and natural beauty. The design of this motif consists of three elements: the main motif of the Easter lily flower, supporting motifs, and isen motifs as complementary details. This creation aims to determine the process and results of applying Easter lily motif batik cloth to a wrap Dress using the batik tulis technique. This creation uses the Alma M. Hawkins method which has 5 stages of creation, namely: preparation, elaboration, synthesis, concept realization, and completion. The result of this creation is the creation of a wrap Dress with an Easter lily flower motif of 12 batik works. This batik tulis uses the colet technique with remasol dye. The wrap batik Dress with the Easter lily motif is expected to foster the interest of the younger generation in wearing batik tulis with colors and motifs that are tailored to their tastes.

The creation of batik Prada based on Toba Batak ornaments with written batik technique is motivated as a form of expression and cultural preservation. The ornaments used in the design of this Prada batik are adapted from Toba Batak ornamental motifs, namely gorga. This research aims to create and realize the results of Prada batik based on Toba Batak ornaments with written batik. The creation method used in the creation of batik works has three stages of methods, namely exploration, design, and realization. These three stages can be broken down into six steps. The creation of Prada batik works based on Toba Batak ornaments with written batik techniques, realized into 12 works with a size of 105 x 200 cm. The results of this research show that the application of Toba Batak ornaments in Prada batik creates works that have high artistic value and can preserve the art of batik. The results of the findings on the application of gold Coloring to batik Toba Batak ornaments with written batik technique, serves to give the impression of luxury and can emphasize the lines in certain motifs without changing the meaning and philosophy contained in each Toba Batak ornament.    

Multicultural education is an important approach in a diverse society like Indonesia, with the aim of developing human potential as a whole while respecting diversity. This education emphasizes the recognition and appreciation of cultural, ethnic, religious, and linguistic differences, and also develops an attitude of tolerance and empathy for individuals from diverse backgrounds. This study aims to determine the implementation of multicultural education in the Pancasila Education subject at SMP NEGERI 7 Medan. This study uses a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The subjects of this study consisted of Pancasila education teachers and students at SMP NEGERI 7 Medan. The location of the study was chosen at SMP NEGERI 7 Medan because this school has implemented multicultural education that combines diversity in school life. SMP Negeri 7 Medan illustrates the abundant diversity of students, especially in the field of religion, with students from various beliefs studying together, as well as various social and cultural backgrounds. The school holds a weekly structured literacy program, which is linked to the Pancasila Student Profile Strengthening Project (P5) to develop literacy skills and reinforce Pancasila values. Religious activities are held every Friday to strengthen students' religious and ethical values, while "Thursday Expression" acts as a place to celebrate Indonesia's cultural diversity. Healthy exercise for Indonesian children also reflects the Pancasila student profile and culturally diverse education. The realization of the Pancasila project has brought significant positive impacts, such as increasing tolerance, strengthening students' character, developing social skills, and creating an inclusive learning environment.

The creation of batik outerwear combines three techniques: hand-drawn batik (batik tulis), shibori, and ecoprint, to produce designs that are both functional and aesthetically rich, while promoting local cultural identity. The process follows the Art Creation Methodology, consisting of four stages: exploration, experimentation, realization, and evaluation. In the exploration phase, the techniques used are studied, and how their combination can create unique motifs. This phase also includes an in-depth understanding of the history and philosophy of each technique, ensuring a strong foundation for their application in the design of the outerwear.In the experimentation phase, various patterns, colors, and compositions are tested to determine the best combination of the three techniques. This stage involves creating several design samples to test the harmony between hand-drawn batik, the visually appealing folds of shibori, and the natural impressions left by ecoprint leaves. Then, in the realization stage, the batik outerwear is completed by integrating these elements into a cohesive design. The techniques of batik tulis, shibori, and ecoprint work together to create rich textures and motifs.In the evaluation phase, the aesthetic and functional quality of the final product is assessed. The final result demonstrates that combining these techniques not only creates unique designs but also adds value in terms of beauty and sustainability, while supporting the preservation of local culture through innovation in batik art.

This study aims to analyze the budgeting process, factors that form the basis of budgeting and obstacles to the budget implementation and realization process at the Secretariat of the Regional People's Representative Council (DPRD) of Jambi Province. The analytical tool used is qualitative descriptive research. Based on the results of the study, it can be concluded that the budgeting process at the Secretariat of the Jambi Provincial DPRD follows the regional government budget cycle which consists of three main stages, namely budget preparation and determination, budget implementation, and APBD accountability reports. Budget preparation is carried out through coordination with the Executive Budget Team, then discussed with the DPRD before being ratified, while its implementation takes place after the APBD is approved, with accountability through semester and annual reports audited by BAWASDA and BPK to ensure transparency and accountability. Basic factors in budgeting include effectiveness, efficiency, and compliance with regulations. There are obstacles such as the incomplete discussion of the Draft Regional Regulation according to the Regional Legislation Program, changes in the number of Draft Regional Regulations that have an impact on activity planning, and low budget absorption due to external factors, such as changes in Central Government policies that complicate the preparation of the APBD. In addition, the lack of government assertiveness in enforcing policies and the suboptimal performance benchmarks complicate budget evaluation, so that improvements to the performance measurement system and better coordination between regional and central governments are needed.

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

This study aims to describe and analyze: The Implementation of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah)) of Malang Regency and the Obstacles to the Implementation of Restaurant Tax Collection in Increasing the PAD of Malang Regency.  The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes (specifically Restaurant Tax) in Malang Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments. This kind of relationship pattern is none other than related to the decentralized policy model that tends to use a top-down approach. The contribution of Restaurant Tax to Regional Taxes during the period 2021-2024 as a whole only reached an average of 5.53%. Although overall from year to year during the 2021-2024 fiscal year period, the contribution of Restaurant Tax to Malang Regency Regional Original Revenue revenue fluctuates, the increase in the realization of Restaurant Tax has been able to help the implementation of local government activities, both routine and development activities. Obstacles to the implementation of restaurant tax collection in increasing the PAD of Malang Regency can be in the form of: a. Low taxpayer awareness: Many restaurant entrepreneurs do not pay taxes or are in arrears of taxes.  b. Lack of supervision: Many restaurants or restaurants operate without a license or register. c. Lack of socialization: The public does not know the benefits of paying taxes. d. Lack of bookkeeping: Small and medium-sized restaurants often do not keep bookkeeping.  e. Manipulated transactions: Taxpayers deposit, calculate, and pay taxes themselves, resulting in data manipulation

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

This study aims to describe and analyze: Public service performance and what are the inhibiting factors that affect the performance of public services at the Tuban Regency Fire and Rescue Service.  The type of research used is qualitative research. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Public Service Performance of the Tuban Regency Fire and Rescue Service is quite good, this is based on the Realization of the Indicator of Achieving Minimum Service Standards for Basic Service Types in 2023, Rescue and Evacuation Services for Fire Victims reached 96.89%. Based on the elements of the service procedure The performance is good, the media used for the service procedure is clear, displaying a picture of the flow of complaint procedures. Based on the element of service time including completion time, the requirements are good. The completion time for settlements, industrial areas, and public buildings is a maximum of 15 minutes, and for certain forest and fire areas is a maximum of 60 minutes.  Based on the element of Service Transparency is good, there is a bulletin board that provides information about services, requirements, costs, completion times and management mechanisms. Based on the Ease of Service element is good, the location of the Tuban Regency Fire Service counter is easily accessible and strategically located, the service procedure is easy to understand. Based on the element of justice The service is good, providing services to people who need help is not picky, anyone who reports and asks for help will be assisted according to their ability. Based on the element of competence of service officers, officers are equipped with Standard Operating Procedures (SOP). Inhibiting factors include: Lack of public understanding of fire hazards and people's readiness to face and overcome fires is very low. Lack of Facilities and Infrastructure, only has 3 auxiliary posts. The Tuban Regency Fire Department has 6 fire engines, and does not yet have a Power Supply Vehicle. Limited Human Resources where in each sub-district post there are 16 personnel on standby and 1 fire truck, only 15 personnel have participated in a number of trainings. But only 4 of them have certification

This final work aims to visualize the various negative impacts that arise from small communities, from how they earn a living to ending up as midfielders and the impact of small communities' behavior in contemporary works of painting. The hope of this work is to increase public knowledge and awareness and enrich ideas in realizing contemporary painting art. The method the author uses is the art concert method which consists of: (1) Preparation, in the form of observation, gathering information and ideas. (2) Elaboration, to determine the main idea through analysis, abstraction, generalization and transmutation. (3) Synthesis, to realize the concept of the work of art. (4) Realization of concepts into various art media. (5) Finishing it into the final form of the work of art. These stages become a reference for writers in working on works of painting. Based on the understanding and determination of ideas, the author can visualize 10 works with the titles: first "Spoilt", second "Fragile", third "Effort", fourth "Cracked Wounds", fifth "Dead end innuendo", sixth "Light fool", seventh "Hanging a burden", eighth "Cupu", ninth "Voter", tenth "Wrapped in a burden".

The realization of learning that actively involves students is the hope of all parties, both the community and education practitioners. Increasing student activity is highly dependent on the teacher's ability to plan effective teaching and learning activities to achieve learning objectives. In the learning process at school, teachers need to encourage students to make optimal observations in order to obtain maximum learning outcomes. Therefore, teachers should provide students with the widest possible opportunity to observe in depth. The application of learning strategies with an activity-based approach in Islamic Religious Education subjects for grade V students of SDN 027 Labuhan Tangga Baru is expected to be able to increase motivation, achievement, creativity, and problem-solving abilities in learning.

The jasmine flower, as the symbol of the national flower, holds the meaning of purity and sanctity for several customs and cultures in most parts of Indonesia. The technique used by the author in creating this final work is makrame and sewing techniques in the form of women's fashion. The sanctity of the jasmine flower became the inspiration for the author to create craft art in the form of makrame, while also introducing and realizing the creative idea of textile makrame craft art more widely to the public. Women's clothing with jasmine flower motifs using makrame techniques aims to educate the public more broadly about how makrame craft art can be translated into creative artistic ideas and even serve as a medium for social criticism. The method used by the author in creating this work includes: Preparation, elaboration, synthesis, realization of the concept, and completion. The results achieved in creating this makrame work are titled: Qurrota a’yun (Soothing to the Heart), Izzah (Purity and Nobility), Iffah (Sense of Modesty), Al-husn (True Beauty), Madrasatul ‘ula (The First School), Hawadah (Gentleness), Muhubbun Rahim (Loving and Compassionate).

The principle of legality is one of the main principles adopted by criminal law. Indonesia has incorporated the principle of legality into the first article of the Criminal Code, which carries the consequence that the imposition of criminal penalties must first be regulated in written law. The reform of criminal law through the New Criminal Code continues to apply the principle of legality in Article 1 and also adds recognition to the laws existing in society that are generally unwritten. The recognition of unwritten laws in the New Criminal Code does not mean shifting the principle of legality and applying the law arbitrarily, but rather a form of realization of the principle of legality in accordance with the characteristics of Indonesian society. The New Criminal Code has provided limits on the application of unwritten laws existing in society, namely if the Criminal Code does not regulate the punishment and must be in accordance with Pancasila, the 1945 Constitution of the Republic of Indonesia, human rights, and general legal principles recognized by the community of nations.

This study delves into an integrative management approach within the context of Wimarion Hotel, with a dual focus on augmenting guest satisfaction and enhancing financial viability. Through the incorporation of pivotal factors encompassing front office services, pricing dynamics, customer communication strategies, interior design aesthetics, and overarching business strategies, the research endeavors to pinpoint variables that can be optimized to synergistically boost employee productivity and fiscal gains. Employing a quantitative cross-sectional methodology, data was gathered from a sample of 100 randomly chosen hotel patrons via questionnaire dissemination. Analysis underscores a statistically significant positive correlation between guest satisfaction, financial profitability, and the realization of an integrated management framework. These findings underscore the imperative of adopting comprehensive strategies in hotel administration, underscoring the intrinsic linkages between guest contentment and fiscal prosperity in achieving overarching management cohesion