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This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

This study offers an in-depth comparative assessment of land registration systems in Indonesia, Malaysia, the Netherlands, and Australia, acknowledging that variations in historical evolution, legal infrastructures, and administrative mechanisms have shaped each country’s approach to land governance. These foundational distinctions play a crucial role in determining how effectively each nation provides legal certainty, secures land ownership rights, and administers land records with accuracy and efficiency. The analysis explores how differing registration models—ranging from deeds-based to title-based systems—impact levels of transparency, reliability, and public trust in land management institutions. Furthermore, the study identifies the strengths, limitations, and operational challenges within each framework, demonstrating that no single system is universally superior. Instead, the effectiveness of land registration practices depends on how well they align with the socio-legal context, institutional capacity, and administrative heritage of each region. The findings emphasize the importance of context-specific policy formulation, suggesting that land administration reforms should not merely replicate foreign models but must be adapted to local legal traditions and governance needs. Overall, this research underscores the necessity of designing land registration systems that enhance legal protection, promote efficient land administration, and strengthen the long-term security of landowners’ rights across diverse jurisdictions.

This study investigates the effectiveness of digital transformation in enhancing client acquisition, using a case study of a lamp business in Indonesia. Established in 2021, the company initially operated through traditional offline channels but expanded to online platforms in 2022, integrating digital tools including AI-based financial management systems to streamline operations and support decision-making. The research focuses on comparing offline and online strategies, examining key performance indicators such as revenue contribution, customer acquisition costs, conversion rates, and operational challenges encountered in both modes. In addition, the study explores whether the observed revenue growth following digitalization is primarily driven by online sales or whether it benefits from a hybrid approach that combines both online and offline channels. By analyzing these aspects, the study seeks to provide insights into the practical implications of digital transformation for small and medium-sized enterprises (SMEs), particularly in the Indonesian market. The findings are expected to clarify whether adopting digital strategies offers a measurable advantage over traditional methods in terms of efficiency, cost-effectiveness, and market reach. Ultimately, this research aims to inform SME owners and managers about best practices for leveraging digital tools to enhance client acquisition and drive sustainable business growth.

This activity aims to analyze the effectiveness of waste management in optimizing production costs in the Giriloyo Batik industry, located in Yogyakarta, Indonesia. As a center for traditional batik production, Giriloyo faces environmental challenges due to the liquid waste generated from the dyeing process. This community service activity introduced hybrid constructed wetland technology as an environmentally friendly and cost-effective solution. Methods used included field observations, interviews with local artisans, and a comparative cost analysis before and after system implementation. The results showed a 30% reduction in monthly waste management costs and a significant improvement in wastewater quality, in accordance with environmental standards. Furthermore, this program increased community awareness and participation in sustainable production practices. Effective waste management not only reduces operational costs but also strengthens the long-term environmental responsibility of the small-scale batik industry. By integrating technology with community involvement, the program provides a sustainable model for waste management in similar artisanal sectors, contributing to both economic and environmental benefits.

MP3 audio files are often used in a variety of fields, but they are prone to security risks such as eavesdropping and illegal access. This study proposes a super encryption method by combining the algorithms of Rivest Shamir Adleman (RSA) and ElGamal to improve the protection of audio data. RSA was chosen for its efficiency and ease of implementation, while ElGamal offers a high level of security through discrete logarithmic complexity. The combination of the two is expected to address the weaknesses of each algorithm and strengthen file security. The system is developed using the Python programming language with the Visual Studio Code environment. The encryption process is done in layers: MP3 files are first encrypted with RSA, and then the results are encrypted again with ElGamal. The decryption is done in reverse order. Tests are conducted with various MP3 file sizes to measure the effectiveness and performance of the system. The results show that this method is able to secure audio files so that they cannot be accessed without the private keys of both algorithms. Although processing times are increased compared to single encryption, the level of security obtained is much higher. This approach can be an effective solution for protecting digital audio data, particularly MP3 format, and could potentially be applied to a wide range of other data types that require a high level of security.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

This study aims to determine the effectiveness of PT. Marga Mandala Sakti's digital communication to improve public services for toll road users through the implementation of digital communication. PT. Marga Mandala Sakti's non-cash payment service, Tapcash, was used in this study using descriptive qualitative methods and case studies. Data collection techniques included interviews, observation, and documentation with four informants selected using purposive sampling. The theory used was digital communication. The results show that PT. Marga Mandala Sakti's digital communication is effective and well-supported by users of the Tangerang-Merak toll road. The innovation and launch of this digital-based application have received a positive response from toll road users. Although many remain unaware, PT. Marga Mandala Sakti continues to strive to introduce and enhance its customer service products. The benefits (value) of digitalization increase efficiency and convenience, but there are criticisms calling for a downloadable application to facilitate access. Furthermore, service limitations, technical issues such as server disruptions, and low public participation reduce its effectiveness.

The Child Friendly School policy is an important instrument in protecting children's rights and preventing violence in educational environments. This research aims to evaluate the implementation of the Child Friendly School policy at SD Negeri Kandangan, Krembung District, Sidoarjo Regency using William Dunn's policy evaluation approach. This research uses qualitative methods with a descriptive approach. Data collection techniques were carried out through in-depth interviews, participatory observation, and documentation studies. Research informants were selected using purposive sampling techniques consisting of school principals, teachers, school committees, and students. Data analysis techniques use the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The research results show that the evaluation of policy effectiveness achieves a fairly good level of success in creating a safe and comfortable learning environment, although there are still some teachers who use conventional disciplinary methods. The efficiency evaluation shows that schools optimize limited resources through community participation and village government support. The adequacy evaluation identifies the need for improved facilities such as prayer rooms and special rooms for students with special needs. The equity evaluation shows the school's commitment to providing inclusive educational services without discrimination. The responsiveness evaluation shows high stakeholder satisfaction with child-friendly school programs. The accuracy evaluation confirms that this policy is appropriate for inclusive schools that have students with special needs. This research contributes to the development of educational policy evaluation with a focus on child protection in inclusive schools.  

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

Digital transformation in public services is an absolute necessity in the era of the Industrial Revolution 4.0, including in local government personnel management. This research analyses the digital transformation of civil servants’ (ASN) promotion services through the implementation of the Promotion Management System (SIPEKAT) at the Regional Personnel Agency of Sidoarjo Regency. Employing a qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation study, this research explores the transformation process from a manual to a digital system, the implementation challenges, and its impact on service effectiveness and efficiency. The results indicate that the digital transformation via SIPEKAT successfully increased processing time efficiency by up to 60%, reduced the use of physical documents by up to 85%, and improved the transparency and accountability of the services. However, challenges were found, including a digital competence gap among employees, limitations in technological infrastructure in several Regional Government Work Units, and resistance to change from some stakeholders. The novelty of this research lies in the comprehensive analysis of the digital transformation ecosystem of personnel services, integrating technological, organisational, and user behaviour perspectives, whilst producing an e-government implementation model for personnel services that can be adopted by other local.

The State Civil Apparatus Information System (SIASN) is a digital platform developed by the State Civil Service Agency (BKD) to manage ASN personnel data and information in Indonesia. This study aims to evaluate the SIASN-based promotion service policy at the Sidoarjo Regency Regional Civil Service Agency based on State Civil Service Agency Regulation Number 7 of 2023. The research method used is qualitative research with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Data analysis uses the Miles and Huberman interactive model, while the evaluation framework uses William Dunn's evaluation criteria which include effectiveness, efficiency, adequacy, responsiveness, and accuracy. The evaluation results show that the SIASN-based promotion service policy at the Sidoarjo Regency BKD has been quite effective in achieving the goal of improving service quality and has a good level of efficiency in reducing bureaucratic flows. However, in terms of adequacy, there are still gaps related to human resources and system integration. The policy's responsiveness to ASN needs is quite good although there is still room for improvement in aspects of communication and data updating. The main obstacles identified include weak validity of personnel data, the absence of a bridging system between SIPEKAT and SIASN, limited human resources, and minimal awareness of ASN in updating independent data.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

The Top Schedule plays a vital role in the audit process by summarizing the accounts being examined. Despite its importance, the preparation of this document is often hindered by human errors and psychological pressures faced by auditors, such as tight deadlines and fatigue. These challenges can result in inaccurate analysis and delays in audit completion. This study explores the implementation of standardized templates as a strategic approach to enhance the accuracy and consistency of Top Schedule preparation. A consistent format allows auditors to perform their tasks more methodically, thereby minimizing errors in documentation. Furthermore, the research examines how psychological factors influence auditors' attention to detail and how the use of templates can help alleviate these effects. Utilizing a literature review method, this study evaluates the effectiveness of standardized templates. The findings suggest that adopting such templates can significantly reduce human error, improve the efficiency of audit documentation, and streamline the overall audit process.

Dysregulation of the immune system is associated with many medical conditions, including: Cardiovascular disease, diabetes, cancer. Most popular model today. In biomedical research, rodents, despite the many advantages they offer, there are also many drawbacks to its use. Recently, another in vivo model, the chicken Embryos and their chorioallantoic membranes are resurfaced for a variety of uses. This model includes cost-effectiveness, time-efficiency, Easier to use. This review describes how to use chicken embryos. As a model for immune-based research because it gradually develops the embryonic immune system, Systems functionally similar to humans. This study examined mainly intended to describbe the immune system of birds, highlighting the differences and similarities with the human immune system A system containing a repertoire of lymphoid tissue, immune cells, and other important functions. A literature search was carried out systematically through the PubMed, NCBI, Google Scholar databases using keywords, namely, “Chicken embryo model, Perspective, Novel and relevant models Immunity, based research”. Based on these keywords, 21350 articles were obtained and 50 articles that meet the inclusion and exclusion criteria were selected. Those helped to describe general in-ovo immune ontogeny. Future studies are suggested to better tailor the use of chicken embryo models for testing carrying out specific experimental hypotheses or preclinical studies.

This research seeks to evaluate how asset and logistics management innovation enhances operational efficiency in the Household Division of the East Java Provincial Secretariat. The study focuses on the bureaucratic reform initiative aimed at attaining transparent, accountable, and effective asset management via digital transformation. The emphasis lies on how digital inventory systems, purchasing methods, and asset allocation aid in minimizing budget waste and improving efficiency. This research utilized a qualitative descriptive strategy through a case study technique. Data were gathered via extensive interviews, direct observation, and analysis of internal documents, subsequently undergoing data reduction and triangulation to confirm validity. The results indicate that the adoption of the e-inventory system has enhanced administrative efficiency by as much as 30%, but issues persist with data integration and employee digital skills. Additionally, the lack of a real-time public monitoring system restricts transparency in logistics management. The research advises enhancing employee training, creating cohesive SOPs, and adopting technology-driven assessment systems. These actions are anticipated to promote effective, efficient, and sustainable asset management in the East Java Provincial Secretariat.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

The performance of investigators in resolving criminal cases is one of the key indicators of police effectiveness. However, the Semendawai Suku III Police Sector still faces challenges in monitoring case resolution due to the lack of an integrated reporting system and minimal documentation of investigators’ knowledge. This study aims to develop an interactive dashboard system based on Knowledge Management to assist in monitoring case resolution performance and support data- and knowledge-based decision-making processes. The research employs the Prototype method, involving several stages: needs analysis, system design, system development, testing, and refinement. The system was developed using the PHP programming language and MySQL database. The implementation results show that the dashboard can display data on criminal reports, case resolutions, and pending cases in an informative and integrated manner. In addition, the knowledge base feature functions as a medium for storing and sharing investigators’ experiences (lesson learned), allowing field knowledge to be reused by other officers when handling similar cases. Overall, the implementation of the interactive dashboard system based on Knowledge Management at the Semendawai Suku III Police Sector successfully improves work efficiency, strengthens the transparency of investigative performance, and builds a foundation for sustainable organizational learning within the police environment.

This Development Project aims to analyze and formulate strategies for improving the performance of Human Resources (HR) among village officials in the Pangkalan Lunang Village Government by applying the SWOT analysis approach. The performance of village officials plays a crucial role in implementing various village development programs, as they serve as the front line in carrying out government policies. This project employs a qualitative method with data collection techniques including in-depth interviews, observations, and document studies. The SWOT analysis results indicate that village officials in Pangkalan Lunang Village possess several strengths, such as high dedication and a strong understanding of their duties and responsibilities. However, they also face weaknesses such as limited training opportunities and low managerial capacity. The analysis further reveals several opportunities that can be leveraged, including government policy support and available training programs, as well as challenges like low community participation in village development activities. Based on these findings, this Development Project proposes strategies to enhance the performance of village officials, including capacity building through regular training, increasing community participation, and strengthening coordination among related institutions. It is expected that the proposed strategies will improve the efficiency and effectiveness of village officials’ performance in supporting development in Pangkalan Lunang Village.