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This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This study aims to analyze innovations in official travel administration based on information technology in supporting the efficiency of regional government budgets. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method by utilizing various secondary data sources, such as policy documents, government reports, and relevant research and academic journals. The results indicate that the implementation of an information technology-based official travel administration system has successfully transformed bureaucratic processes from manual to digital systems. The submission, approval, execution, and reporting of official travel, which were previously carried out through physical documents, can now be conducted through an integrated electronic system. The digitalization of administrative processes has had a significant impact on improving the efficiency of administrative service time. Employees no longer need to go through lengthy bureaucratic procedures to obtain travel approval, as the entire process can be conducted online through an application system. This aligns with the concept of digital transformation in government, which emphasizes the utilization of information technology to enhance the efficiency of public organizations. The implementation of an information technology-based official travel administration system also increases transparency and accountability in managing official travel budgets. The digital system allows all administrative processes related to official travel to be systematically recorded and electronically documented. With a digital system in place, the potential for misuse of official travel funds such as fictitious trips, duplicate activities, or manipulation of expense reports can be minimized.

Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

This study examines the application of innovation in public services based on digital technology as a strategic approach to improve the effectiveness, efficiency, transparency, and overall quality of government services. The digitization of service delivery through e-government initiatives, smart governance frameworks, and various applications such as SEPP, E-Lapor, JAKI, and OpenSID has been proven to accelerate administrative processes, simplify complex bureaucratic procedures, and significantly expand public access to services. In addition, these digital platforms contribute to more inclusive and user-oriented public service systems. The purpose of this study is to analyze the effectiveness of technology in improving service delivery and to identify strategic steps that can be taken to address the challenges associated with service innovation in the public sector. Qualitative research methods were applied, utilizing data collection techniques through an extensive literature review of relevant academic and policy sources. The findings illustrate that technology-based innovation not only supports improved service performance but also strengthens accountability, responsiveness, and public participation in governance processes.

This study discusses the four pillars of digital transformation that are currently changing the business landscape in Indonesia, namely the digital ecosystem, digital twin technology, open innovation framework, and agile transformation. This study aims to identify and explain the key concepts underlying digital business innovation and its impact on business development in the modern era. The method used is a literature study with descriptive analysis of various primary and secondary sources related to digital innovation. The findings show that the application of these four pillars drives operational efficiency, increased cross-sector collaboration, accelerated product and service innovation, and increased business competitiveness. The implications of this study emphasize the importance of adopting a holistic digital strategy for companies to survive and thrive in an increasingly competitive and dynamic market. By understanding and implementing these pillars of digital transformation, Indonesian businesses can leverage the latest technologies to create innovative and sustainable business models.

Public service performance serves as a crucial measure of how effectively government agencies provide services to the public. Rising expectations from the public compel governments to ensure that services are delivered in an efficient, open, responsible, and responsive manner. Within the realm of public administration reform, the standard of public services has emerged as a key issue for governments looking to enhance public confidence and governance. The Indonesian government has created the Public Service Index (Indeks Pelayanan Publik/IPP) as a tool to assess the performance of public services. The IPP functions as an all-encompassing measurement system to evaluate the quality, efficiency, and responsibility associated with public service provision across government entities. This research intends to explore the definition of public service performance, the legal framework that regulates public services in Indonesia, and the metrics employed for calculating the Public Service Index. The study uses a qualitative descriptive method and a literature review approach, evaluating various pertinent books, regulations, and scholarly articles concentrating on public service management and performance evaluation. The results indicate that the Public Service Index plays a vital role in assessing service quality, institutional effectiveness, and the degree of public satisfaction. Additionally, the application of the IPP measurements fosters transparency, bolsters accountability, and encourages ongoing enhancements in public service delivery. Therefore, enhancing public service performance necessitates robust regulatory backing, institutional dedication, and the utilization of clear and quantifiable performance metrics to guarantee enduring improvements in service quality.

Prescription service wait times are an indicator of pharmacy service quality that directly impacts patient satisfaction and the Hospital Minimum Service Standards (SPM). The Kraton Regional General Hospital in Pekalongan Regency has implemented an electronic prescribing system (e-prescribing) to improve efficiency and reduce prescribing errors. However, with prescription volumes reaching hundreds per day, periodic evaluation is necessary to ensure that services remain in compliance with standards. This study aims to evaluate the waiting time for electronic prescription services among outpatients at the Pharmacy Department of RSUD Kraton, Pekalongan Regency, and to compare it with the Ministry of Health’s standards. This is a descriptive observational study using a quantitative approach. The study sample consisted of 300 prescriptions (74 compounded prescriptions and 226 non-compounded prescriptions) selected via simple random sampling from medical records for the period August–October 2025. Research instruments included an observation sheet and an interview guide to support observational data. Data analysis was conducted descriptively to calculate the average service waiting time. The results showed that the average service time for non-compounded prescriptions was 7 minutes and 42 seconds, while for compounded prescriptions it reached 28 minutes and 11 seconds. All samples examined met the established waiting time standards, namely ≤30 minutes for non-compounded prescriptions and ≤60 minutes for compounded prescriptions, in accordance with Ministry of Health Regulation No. 4 of 2019 and Ministry of Health Decree No. 129/2008. The electronic prescription service at Kraton District General Hospital in Pekalongan Regency has been operating very efficiently and meets the Minimum Service Standards (SPM). The implementation of e-prescribing technology has significantly contributed to maintaining the speed and quality of pharmaceutical services on an ongoing basis.

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

This study aims to analyze and evaluate the effectiveness of bureaucratic reform in realizing good governance and improving the quality of public services in Indonesia. The research employs a library research method by reviewing various relevant academic sources, including journals, books, and official reports. The findings indicate that bureaucratic reform has a positive impact on enhancing efficiency, effectiveness, transparency, and accountability in public administration. The implementation of reforms through service digitalization, procedural simplification, and the application of standard operating procedures (SOPs) has significantly improved the quality of public services, particularly in terms of speed, accessibility, and service certainty. Furthermore, bureaucratic reform promotes the implementation of good governance principles, such as transparency, participation, and accountability. However, several challenges remain, including resistance to change, limited human resource competencies, and uneven policy implementation across government institutions. Therefore, continuous efforts are required through capacity building, strengthening monitoring systems, and optimizing the use of information technology to ensure the sustainability and success of bureaucratic reform.

Healthcare institutions worldwide are undergoing digital transformation to improve efficiency and patient experiences. While many studies focus on clinical applications of information technology (IT), its impact on administrative service quality remains limited, even though administrative services are patients’ primary point of contact. This study examines how IT adoption influences administrative service quality in Indonesian healthcare institutions, focusing on relationships between IT implementation levels and service quality dimensions, as well as mediating and moderating factors. Using a mixed-methods sequential explanatory design, quantitative data were collected from 385 patients and 127 administrative staff across 24 hospitals, supported by 32 in-depth interviews. Service quality was measured using SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings show significant positive relationships between IT adoption and all service quality dimensions, with the strongest effects on reliability and responsiveness. Staff digital competency and system usability partially mediate these relationships, while implementation quality acts as a key moderating factor. Well-implemented systems yield substantially higher service improvements than poorly implemented ones. Most patients prefer digital services when functioning properly, although many report frustration when systems fail or staff lack competency. This study highlights the importance of effective IT implementation to enhance administrative service quality and offers practical insights for healthcare management.

Along with the rapid growth of digital media, various forms of digital transactions have also developed.1 This development has driven changes in the payment system in Indonesia, one of which is through the implementation of QRIS (Quick Response Code Indonesian Standard). Despite its increasingly widespread use, there are still few studies that systematically examine user perceptions and the effectiveness of QRIS in improving transaction efficiency and strengthening the digital financial system. The purpose of this study is to identify and comprehensively analyze the results of previous studies related to QRIS use through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar and Garuda using the keywords "QRIS use", "QRIS payment system", and "QRIS transaction tool". The results show that QRIS can improve the efficiency and convenience of digital transactions, both for consumers and businesses, and facilitate the integration of financial services in a single platform. This study also aims to analyze the use of QRIS in public services. Using a descriptive qualitative research method, research data was taken from the results of searches of reliable sources including official websites, academic literature, theses, and national scientific journals relevant to the research topic. Thus, this may indicate that the success of QRIS is influenced by effective socialization, public awareness of transaction security, and equitable access to technology. The implications of this research provide a useful literature map for policy development and further studies in the field of digital finance.

This study analyzes the governance performance of information systems at the Career Center of Universitas Muhammadiyah Jambi using the COBIT 2019 framework. The primary objective is to evaluate the maturity level of IT governance and provide recommendations to enhance the efficiency and effectiveness of information systems in supporting the institution’s strategic objectives. Data were collected through interviews, observations, and questionnaires involving system users and decision-makers within the Career Center. The findings indicate that several areas require greater attention, particularly Managed IT Changes, Managed Risk, and Managed Operations. These domains are considered critical in improving the management and reliability of the existing information systems. The study also identifies several challenges affecting system performance, including limited system integration, insufficient human resources, and the use of outdated technology. Based on these findings, the research recommends strengthening the organizational structure, improving the competence of human resources, and optimizing IT processes in accordance with COBIT 2019 standards. Implementing these improvements is expected to increase IT governance maturity, enhance service quality for students and alumni, and better support the university’s strategic development goals.

The Secretariat of the Regional People's Representative Council (DPRD) of Southwest Sumba Regency plays an important role in supporting local government administration. In carrying out its duties, the Secretariat produces various administrative documents that must be properly managed and maintained. However, archive management is still conducted conventionally through physical storage, which increases the risk of document damage, loss, and inefficiency in retrieval. This study aims to develop a web-based archive management information system to improve the effectiveness of document management. The research methodology involves several systematic stages, including needs analysis, system design, development, and system implementation. Data were collected through observation and interviews to identify existing problems in archive management practices. The results show that the developed system provides significant improvements in managing archives electronically. It enables faster data access, better document organization, and reduced risk of physical damage. Therefore, the system offers a practical solution to enhance administrative efficiency and support digital transformation within the DPRD Secretariat of Southwest Sumba Regency.

Attention mechanisms have been widely incorporated into recurrent neural network architectures for financial time series forecasting, with most prior work reporting improvements in price-level error metrics. This study revisits that claim through a controlled empirical comparison of four deep learning architectures on nearly two decades of Telkom Indonesia (TLKM) closing price data from the Indonesia Stock Exchange (IDX). The models evaluated are a three-layer Gated Recurrent Unit (GRU) baseline, a comparable Long Short-Term Memory (LSTM) network, a Bahdanau end-attention GRU (Attn-GRU-V2), and a multi-head self-attention GRU hybrid (Attn-GRU-V3). Each architecture is trained over 30 independent runs with distinct random seeds, and performance is reported as 95% confidence intervals derived from the t-distribution. Statistical comparisons employ the Wilcoxon signed-rank test, a nonparametric paired test appropriate given the confirmed non-normality of residuals. The main finding is a consistent trade-off: the plain GRU achieves the lowest RMSE (94.02 ± 1.22 IDR) across all 30 runs, while Attn-GRU-V2 achieves the highest directional accuracy (45.91 ± 0.09%), surpassing GRU in every independent run. Bahdanau attention weights are nearly uniform across the 30-day lookback window (coefficient of variation: 3.21%), indicating that the mechanism cannot identify selectively informative timesteps in this univariate price series. This finding is consistent with the weak-form Efficient Market Hypothesis for the Indonesian market. An ablation study reveals that a 20-day lookback window maximizes directional accuracy (47.72 ± 0.21%) for the Attn-GRU-V2 model. These results suggest that Bahdanau end-attention consistently and significantly improves directional accuracy relative to a plain GRU baseline, providing an architecturally attributable advantage for direction-based applications, even when absolute price-level error is not reduced. The directional accuracy values remaining below 50% across all models are consistent with a weak-form efficiency characterization of the Indonesian market.

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

The development of information technology has encouraged improvements in public service quality, including at the village government level. In Sunggal Kanan Village, Sunggal District, Deli Serdang Regency, the process of submitting public complaints and aspirations is still carried out manually, resulting in issues related to documentation, transparency, and follow-up actions. This study aims to design and develop a web-based Village Public Complaint and Aspiration Information System using the Rapid Application Development (RAD) method. The RAD method was chosen because it emphasizes fast system development through iterative stages involving active user participation, namely Requirements Planning, User Design, Construction, and Cutover. Data collection techniques included observation, interviews, and literature studies. The developed system provides features such as user registration and login, complaint and aspiration submission forms, report status tracking, and an admin dashboard for managing and following up on reports. The results show that the system improves efficiency, transparency, and accountability in managing public aspirations. Through this system, citizens can submit reports online without visiting the village office and monitor their report status in real time. The implementation of the RAD method proved effective in delivering a system that meets user needs within a relatively short development time.

This community service activity aims to analyze the effectiveness of Time and Motion Study in the production process at PT. Adis Dimension Footwear and provide recommendations for improving work methods. This study employed a qualitative descriptive approach using observation, interviews, and documentation. The results show that implementing Time and Motion Study can enhance work time efficiency, optimize operator movements, and increase productivity by up to 15%. Reducing unnecessary movements, optimizing workflow, and training operators significantly improve production performance. The success of this method depends heavily on socialization, training, and management support. These findings confirm that Time and Motion Study serves not only as a tool for measuring time and movements but also as a strategic instrument for improving efficiency, reducing waste, and increasing overall productivity.

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.