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Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Hypertension is a chronic disease whose management is substantially determined by an individual's capacity to access and utilize health-related information. Inadequate health literacy may lead to poor medication adherence and diminished quality of life. This study aimed to examine the association between health literacy, medication adherence, and quality of life among hypertensive patients at Polresta Sleman. An observational analytic quantitative design with a cross-sectional approach was employed, involving 80 respondents selected through purposive sampling. Data were collected using the HLS-ID-SF12, MARS-5, and WHOQOL-BREF instruments. Bivariate analysis was conducted using Pearson correlation, while multivariate analysis applied multiple linear regression. Results revealed that health literacy significantly correlated with medication adherence (r = 0.469; p < 0.05) and quality of life (r = 0.447; p < 0.05). Medication adherence also demonstrated a significant correlation with quality of life (r = 0.615; p < 0.05). Simultaneously, both variables accounted for 41.1% of the variance in quality of life (R² = 0.411; p < 0.05). These findings underscore the importance of jointly improving health literacy and medication adherence as an evidence-based strategy to optimize quality of life in hypertensive patients.

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

This study aimed to determine the relationship between parental involvement and mathematics learning achievement of fourth-grade students at SD Inpres 18 Sorong Regency. The research employed a quantitative approach with a correlational design. The research subjects consisted of all fourth-grade students from classes IV A and IV B, totaling 66 students. Data on parental involvement were collected using a questionnaire, while students’ mathematics achievement data were obtained from documentation of end-of-semester promotion examination scores. Data analysis was conducted using descriptive and inferential statistics. The prerequisite tests included the Kolmogorov–Smirnov normality test with a Monte Carlo approach and a linearity test. Hypothesis testing was carried out using Pearson Product Moment correlation with the assistance of SPSS software. The results showed a positive and significant relationship between parental involvement and students’ mathematics achievement, with a correlation coefficient of r = 0.637 and a significance value of p = 0.000 (p < 0.05). This correlation is categorized as strong. The findings indicate that higher levels of parental involvement in guiding, supervising, and providing emotional support are associated with higher mathematics learning achievement among students. Therefore, parental involvement plays an important role in supporting the mathematics learning success of elementary school students.

This community service activity aimed to strengthen the branding and improve the digital marketing capacity of the Tape Ketan MSME in Mondoteko Village through the utilization of social media and packaging innovation. The business partner faced several major problems, including weak business visual identity, limited use of social media as a promotional tool, and simple product packaging designs that were less attractive to consumers. These conditions resulted in low product appeal and limited marketing reach. The implementation method used a participatory approach through direct assistance to business owners. The activity stages included initial observation, identification of partner needs, design of promotional banners, creation and optimization of social media accounts, and redesign of product packaging to make it more modern, informative, and marketable. In addition, MSME owners were educated about the importance of branding, digital marketing strategies, and consistency in building a business image. The results showed an increase in the understanding and skills of MSME owners in utilizing digital media for promotion. Product packaging became more attractive and professional, while the use of social media became more active and organized. These improvements had a positive impact on increasing consumer interest, expanding market reach, and enhancing the competitiveness of MSMEs in a sustainable manner.

Hypertension is a chronic disease whose management is substantially determined by an individual's capacity to access and utilize health-related information. Inadequate health literacy may lead to poor medication adherence and diminished quality of life. This study aimed to examine the association between health literacy, medication adherence, and quality of life among hypertensive patients at Polresta Sleman. An observational analytic quantitative design with a cross-sectional approach was employed, involving 80 respondents selected through purposive sampling. Data were collected using the HLS-ID-SF12, MARS-5, and WHOQOL-BREF instruments. Bivariate analysis was conducted using Pearson correlation, while multivariate analysis applied multiple linear regression. Results revealed that health literacy significantly correlated with medication adherence (r = 0.469; p < 0.05) and quality of life (r = 0.447; p < 0.05). Medication adherence also demonstrated a significant correlation with quality of life (r = 0.615; p < 0.05). Simultaneously, both variables accounted for 41.1% of the variance in quality of life (R² = 0.411; p < 0.05). These findings underscore the importance of jointly improving health literacy and medication adherence as an evidence-based strategy to optimize quality of life in hypertensive patients.

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

Public facilities play an important role in supporting community activities, especially in sports and social interaction. However, inadequate maintenance can reduce their functionality and user comfort. This study aims to improve the function of public facilities through the revitalization of a badminton court area at the Technical Implementation Unit for Road and Bridge Management in Surabaya, making it more feasible, safe, and comfortable for use. The study employs a quantitative descriptive approach combined with Participatory Action Research (PAR), with data collected through direct observation of facility conditions before and after revitalization. The results show a significant improvement in the quality of infrastructure, both in physical condition and environmental comfort. The revitalized court supports better sports activities and increases user participation. These findings indicate that revitalization not only enhances facility quality but also promotes greater utilization, improved social interaction, and a more productive environment, demonstrating its effectiveness in optimizing public facility functions.

This research is motivated by the reality of ethnic and cultural diversity in congregation life which reflects the dynamics of a multicultural society, where differences in cultural identity have the potential to cause social friction if not managed wisely. This research uses a descriptive qualitative approach with normative studies, with data collection techniques through interviews, observations, and documentation of informants consisting of pastors, congregation councils, and presbyters. The theory used is Ralph Linton's role theory which explains how individuals carry out social functions according to their status in society. The results of the study indicate that the life of the GMIT Sion Oepura congregation is characterized by multicultural dynamics as seen from the diversity of ethnicities such as Timor, Rote, Sabu, Flores, and Alor which not only enriches church life through cultural expressions in worship and church activities, but also gives rise to symbolic friction between ethnic groups, such as the tendency for the dominance of certain cultural symbols and the emergence of group ego attitudes in several worship activities, for example in the celebration of Language and Culture Month. In this situation, religious leaders play a role as leaders who embrace diversity, mediators in managing potential conflicts, and social and moral role models for the congregation through sermons, pastoral guidance, and various service activities that involve the entire congregation without differentiating cultural backgrounds. Despite the existence of cultural differences and the tendency for certain symbolic dominance, religious leaders are able to manage this diversity normatively so that it does not develop into open conflict. This study concludes that the role of religious leaders is very important in strengthening social solidarity and maintaining harmony in multicultural congregations.

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

This study aims to critically analyze bioethanol production from water hyacinth (Eichhornia crassipes) based on previous research findings and to develop a project-based learning design for SMA/SMK students. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles published in the last five years. Data were collected through documentation and analyzed using descriptive qualitative techniques, including data reduction, data display, and conclusion drawing. The findings indicate that bioethanol production efficiency is strongly influenced by pretreatment methods, fermentation conditions, and process control, with yields generally categorized as low to moderate. Previous studies also reveal that project-based learning significantly enhances students’ conceptual understanding and critical thinking skills. Based on the synthesis of these findings, this study proposes a structured project-based learning design that integrates bioethanol production as a contextual learning medium. The implications of this study emphasize the importance of aligning technical feasibility, educational objectives, and sustainability principles in developing science-based learning projects in secondary education.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This community service program is an international initiative aimed at increasing public awareness of the importance of language politeness in environmental campaigns, particularly in efforts to reduce plastic waste. The program was carried out through collaboration between Universitas Muhammadiyah Makassar, Politeknik Besut Terengganu Malaysia, and the Geng Plastik Ija Terengganu community. The activities were conducted at Bukit Keluang Beach using a participatory approach that actively involved community members in the planning, implementation, and evaluation stages of the program. The activities included training on polite communication, simulations of persuasive language use in environmental campaigns, and direct practice of plastic waste reduction campaigns for the surrounding community. Through these activities, participants gained a better understanding of the importance of using polite and effective language in delivering environmental messages to society. The results showed an improvement in participants’ communication skills in environmental advocacy, increased public awareness regarding plastic waste reduction, and greater community participation in maintaining environmental cleanliness. Furthermore, this international collaboration also strengthened cross-cultural communication competencies and institutional cooperation in implementing community service activities oriented toward environmental sustainability.

This study aims to examine the relationship between doom scrolling behavior and social anxiety among psychology students at Campus V, Universitas Negeri Padang. Doom scrolling refers to the habitual consumption of negative information through digital media, which is increasingly prevalent in the context of intensive social media use. This research employed a quantitative correlational design with a sample of 205 students selected using purposive sampling. Data were collected through Likert-scale instruments measuring doom scrolling behavior and the Social Anxiety Scale for Adolescents (SAS-A). Statistical analysis using Pearson correlation revealed a significant positive relationship between doom scrolling and social anxiety (r = 0.324, p < 0.01), indicating a low to moderate correlation. These findings suggest that higher engagement in doom scrolling is associated with increased levels of social anxiety. The results support previous studies highlighting maladaptive patterns of social media use as a contributing factor to psychological distress. This study underscores the importance of digital literacy and self-regulation in media consumption, particularly among students, to mitigate the negative psychological impacts associated with excessive exposure to distressing online content.

Speaking skills are regarded as one of the most difficult skills to be acquired by EFL students, especially high school EFL students, because of language and psychological factors. This paper attempts to examine high school EFL students’ speaking difficulties as identified by peer feedback in TikTok speaking activities. Qualitative descriptive design was adopted in this study by involving 15 tenth-grade students in carrying out speaking activities in the form of recording TikTok video clips and commenting on their peers’ videos. The data obtained include speaking clips, peer feedback comments, and reflective statements of the participants, which were analyzed using a thematic analysis approach. The results found that there were four different types of speaking difficulties, namely fluency difficulties, pronunciation difficulties, organizational difficulties, and difficulties related to confidence and anxiety levels of students when conducting a speaking activity. This can be evidenced by the students’ hesitation, frequent pauses, mispronunciation, disorganized speaking, and lack of confidence when speaking. Peer feedback comments play an important role in discovering this problem pattern among high school EFL students.

This study aims to explore the subjective experiences of individuals in relationships with partners with Avoidant Personality Disorder (AvPD) tendencies through a qualitative approach. AvPD is characterized by a pattern of feelings of inadequacy, high sensitivity to rejection, and a tendency to avoid intense social interactions, including intimate relationships. The research method used a phenomenological design with in-depth interviews with three participants who had experience in romantic relationships with individuals with AvPD symptoms. Data were analyzed using thematic analysis techniques to identify emerging patterns of experience. The results showed that individuals in these relationships often experience complex emotional dynamics, such as confusion, frustration, and feelings of emotional unfulfillment. Participants expressed difficulties in building emotional closeness because their partners tended to maintain distance, avoid conflict, and have an excessive fear of rejection. On the other hand, participants also showed high empathy and attempted to understand their partners' psychological conditions, although this often resulted in emotional exhaustion. This study highlights the importance of psychological understanding, effective communication, and professional support in maintaining relationships with individuals with AvPD tendencies. These findings are expected to contribute to the development of psychological interventions and increase awareness of the dynamics of interpersonal relationships involving personality disorders.

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.