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Hypertension is categorized as one of the most widespread chronic non-infectious conditions among the elderly and can heighten the risk of serious complications. A non-pharmacological strategy that may be implemented to manage hypertension is the administration of boiled moringa leaves (Moringa oleifera), which are known among scientific communities for possessing antioxidant agents and potent bioactive molecules that function synergistically in maintaining cardiovascular stability and decreasing arterial pressure. This empirical study sought to examine how far the intake of boiled moringa leaves contributes to reducing blood pressure values in hypertensive older adults living within Meunasah Papeun Village, situated in Krueng Barona Jaya Subdistrict, Aceh Besar District. The statistical evaluation showed a significant p-value of 0.001 (p < 0.05), confirming a substantial effect under a quantitative quasi-experimental approach applying the One Group Pretest-Posttest model. The research sample included 20 participants chosen from a total population of 77 individuals through purposive sampling. The investigation took place from May 27 to June 25. Data were obtained using observation forms, standard operating procedures (SOP) for moringa leaf preparation, and manual sphygmomanometer readings. The findings revealed that prior to the application of treatment, the mean systolic blood pressure reached a level of 193.30 mmHg, whereas following the intervention it displayed a considerable decrease, it fell to 129.75 mmHg. The mean diastolic pressure also exhibited a decrease from 94.00 mmHg, confirming the notable influence of moringa leaf decoction in controlling hypertension. In summary, moringa leaf infusion proved effective in lowering blood pressure among elderly individuals suffering from hypertension. It is recommended that patients regularly consume boiled moringa leaves when experiencing increased blood pressure, that community health services provide education regarding non-pharmacological hypertension management through moringa leaf decoction, and that further research explore this topic with broader variables.

Sanitation facilities are a fundamental element that contributes to creating a healthy, comfortable, and productive learning environment in higher education institutions. This study aims to describe the availability of sanitation facilities in the Office Administration Management Study Program, analyze the factors that influence their condition, and explore the perspectives of the academic community regarding their quality and usefulness. A qualitative descriptive approach was employed, with data collected through field observations, in-depth interviews, and documentation. The informants of this study consisted of students, lecturers, administrative staff, and facility managers. The findings reveal that sanitation facilities such as toilets, sinks, and trash bins remain inadequate in terms of quantity, physical condition, and distribution within the campus area. Several key challenges were identified, including limited financial resources, suboptimal management practices, low awareness and discipline among users, and the absence of clear and strict institutional policies related to sanitation standards. The academic community generally perceives that the available sanitation facilities do not meet the expected standards of comfort and hygiene, which may negatively affect the quality of learning experiences and academic activities. This study highlights the importance of strategic planning, adequate budget allocation, and supportive institutional policies in improving the quality of sanitation facilities. The implications of the study are expected to provide valuable input for higher education managers in formulating policies and planning facilities that are more responsive to the needs of the academic community, thereby supporting effective, professional, and sustainable educational governance.

The National Health Insurance program (JKN) has been in effect in Indonesia since early 2014, administered by the Social Security Administration (BPJS). The purpose of this community service program is to enhance the role of youth in optimizing the use of Mobile JKN and to assist the community in utilizing it. Mobile JKN is an innovation for the community, eliminating the need to wait in long queues at healthcare services. The participants were adolescents, specifically 13 students from MTs. Muhammadiyah Palleko in Takalar Regency. The method used was to provide outreach through presentations on the procedures for using Mobile JKN, followed by discussions to clarify any issues that the students still lacked. The results of this community service program are expected to increase the youth's knowledge of the use and utilization of Mobile JKN as a form of digital health care that can improve the effectiveness of healthcare services, enabling them to become agents of change in the success of the JKN program in Takalar City.

This systematic literature review (SLR) thoroughly investigates the significant role of English for Public Administration (EPA) in improving the overall employability of STIA Tabalong graduates in an increasingly competitive job market. Employing a rigorous and structured search protocol across major academic databases such as Scopus and Google Scholar, this study carefully synthesizes key findings from relevant scholarly articles published between 2015 and 2025. The comprehensive review reveals that proficiency in EPA is absolutely crucial for effective professional communication in various public sector roles, significantly impacting a graduate's ability to secure employment and advance their career. Key findings indicate a strong correlation between specialized English skills and job opportunities, while also highlighting common challenges in EPA implementation, such as a lack of relevant teaching materials and pedagogical limitations. The findings provide concrete implications for STIA Tabalong, suggesting necessary curriculum enhancements to better align with industry demands and to bridge the existing skills gap.

Plant growth regulators are organic or synthetic compounds that function to regulate and stimulate plant growth, both in the vegetative and generative phases. The administration of plant growth regulators (PGRs) is an effort to provide hormones to plants for optimal growth. The purpose of this study was to determine the growth and yield of expired corn (Zea mays L.) plants after the administration of various plant growth regulators. The research using a randomized block design consisted of 10 treatments where treatment A = new seeds + Aquades, B = new seeds + 500 cc / L ZPT bean sprout extract, C = new seeds + 500cc / L ZPT young coconut water, D = new seeds + 0.2 cc / L Auxin, E = new seeds + 0.2 cc / L Gibberellin, F = expired seeds + Aquades, G = expired seeds + 500 cc / L ZPT bean sprout extract, H = expired seeds + 500 cc / L young coconut water, I = expired seeds + 0.2 cc / L Auxin, J = expired seeds + 0.2 cc / l Gibberellin. Each treatment was repeated 3 times, until 30 experimental units were obtained. Based on the results of the study, the highest plants were found in treatment I = expired seeds + 0.2 cc / L auxin at plant age 6 MST with an average of 257,667. The observation of the highest number of leaves was found in treatment I = expired seeds + 0.2 cc / L auxin at plant age 6 MST with an average of 14,530 strands, the best stem diameter was in treatment F = expired seeds + Aquades, at plant age 5 MST with an average stem diameter of 28,733, observations on the weight of the cob with husk and the best weight of the cob without husk were found in treatment F = expired seeds + Aquades with an average of 287,200 grams, and 251,533 grams, observations on the length of the best cob in treatment F = expired seeds + Aquades with an average length of 19,900 cm.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

The digital transformation of Indonesia’s judiciary through the e-Court system represents a Supreme Court initiative to realize the principles of speed, simplicity, and affordability as mandated by Article 2(4) of Law No. 48 of 2009 on Judicial Power. This study aims to analyze the effectiveness of these principles in the implementation of e-Court, particularly in civil cases at District Courts. The research employs a juridical-normative and juridical-empirical approach, collecting data through literature review, document analysis, and interviews with court officials, lawyers, and litigants. The findings indicate that e- Court significantly accelerates case administration, claim submission, and inter-party communication, reflecting a faster and more efficient adjudication process. Nevertheless, challenges remain, including technological infrastructure limitations, digital literacy disparities, and regional inconsistencies in implementation. Furthermore, although case fees have become more affordable, accessibility for people in remote areas continues to hinder procedural simplicity. The study concludes that e-Court has positively contributed to realizing the principles of speed, simplicity, and low cost, yet further policy reinforcement, equitable digital infrastructure, and human resource development are necessary to achieve an inclusive and just digital judiciary.

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.

This study examines the interplay between administrative ethics and bureaucratic decision-making within the governance landscape of Pulang Pisau Regency through a structured literature analysis. Anchored in the theoretical frameworks of Administrative Ethics Theory, Bureaucratic Decision-Making Theory, and Good Governance, this research synthesizes classical and contemporary scholarly works to identify the determinants, challenges, and institutional dynamics that influence ethical decision processes in local bureaucracy. The method employs a qualitative narrative literature review, involving systematic identification, screening, quality assessment, and thematic extraction of relevant academic sources published in the last two decades. Findings indicate that ethical norms, integrity, organizational culture, leadership morality, and institutional control mechanisms significantly shape the rationality, consistency, and legitimacy of bureaucratic decisions. Furthermore, the literature reveals that external pressures, conflict of interest, inadequate regulatory enforcement, and limited administrative capacity remain persistent barriers to the implementation of ethical governance in regional administrations. The study also highlights the essential role of participatory governance, digitalization, and internal accountability frameworks in strengthening ethical consistency across bureaucratic processes. These insights position administrative ethics as a crucial foundation for promoting transparency, fairness, and public trust in local government institutions. The paper concludes that strengthening administrative ethics requires integrated institutional reforms, long-term commitment, and the internalization of ethical values at both organizational and individual levels. The implications of this research extend to policy formulation, bureaucratic capacity-building, and future empirical studies on ethical governance in decentralized contexts.

Kadi Pada Village is one of the villages that still manages population data manually, which often causes difficulties in recording, searching, and reporting population data. The manual process is also prone to input errors, data duplication, and lost documents. Therefore, a web-based information system is needed that can help village officials manage population data more effectively and efficiently. This study aims to design and build a web-based population data processing system that can be used by village officials to record, update, and present population data digitally. The methodology used in developing this system is the waterfall method, which includes the stages of needs analysis, system design, implementation, and testing. The technologies used include HTML, CSS, PHP, and MySQL as databases. The result of this design is an information system that has main features such as population data management, family data management (Family Card), recording population mutations (birth, moving, death), and making reports in digital format. With this system, it is hoped that the population administration process in Kadi Village will be faster, more accurate, and more organized.

The Watu Kawula Health Center is one of the first level health service facilities that has an important role in providing health services to the community. However, in the implementation of administration, various obstacles are still found such as manual patient data recording, slow service data collection process, and difficulties in reporting and searching data. To overcome these problems, a computerized administrative information system is needed to improve efficiency and accuracy in data management.This research aims to design and build an integrated administrative information system at the Watu Kawula Health Center. The system development method used is the Waterfall model, which includes the stages of needs analysis, system design, implementation, testing, and maintenance. The system is designed using the MySQL database and PHP programming language, and is accessed through a web-based interface.The results of the development of the system show that this administrative information system is able to speed up the process of recording patient data, medical services, and making routine reports. In addition, the system also makes it easier for administrative officers to manage information in a structured and systematic manner. With this system, it is hoped that administrative services at the Watu Kawula Health Center can run more effectively and efficiently.

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

The rapid development of network infrastructure demands high Quality of Service (QoS), especially in Metro Ethernet networks widely utilized by telecommunication service providers. A primary challenge is efficient bandwidth management to ensure network stability and performance. This research aims to optimize bandwidth management by implementing the Y.1731 method based on Ethernet Operations, Administration, and Maintenance (OAM) on Raisecom devices. The methodology employed is a quantitative experimental approach based on technical simulation within an Professional Network Emulator Tool Lab (PNET Lab), where real-time network performance measurements are conducted using the ITU-T Y.1731 protocol for key parameters such as delay, jitter, and packet loss on Raisecom devices (represented by Cisco routers). The expected outcomes include increased efficiency in bandwidth utilization through more adaptive allocation, comprehensive and accurate real-time network performance monitoring capabilities, validation of OAM functions on Raisecom devices, improved Quality of Service (QoS) and better Service Level Agreement (SLA) attainment, and the provision of technical recommendations for network management. The implementation of Y.1731 is anticipated to quickly detect and respond to service degradation, thereby providing a strong basis for decision-making in network management and contributing to the enhancement of service quality in Metro Ethernet networks through optimization based on proactive monitoring.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.