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The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

Kampung Depet Indah is one of the villages in the Celala District, Central Aceh District. Kampung Depet Indah is located in an area that is remote in the District of Celala with its vast natural potential with agricultural land and plantations. Based on the results of surveys conducted on several farms and plantations, there are still many farmers who on average use chemical fertilizers as a source of additional or substitute nutrients needed by plants to support growth. One of the work programs being carried out is the manufacture of liquid organic fertilizer (POC) from banana peel waste, where POC itself is a liquid organic fertilizer that can be used by farmers as a provider of nutrients for plants and crops. The implementation of making POC up to the socialization stage to the community consists of several stages which include: (1) Preparation of tools and materials (2) Making POC as a sample (3) Making POC posters (4) Socializing POC to the community (5) Question and answer session.

Madrasas have a dual role, namely as a place to gain knowledge and form the character of akhlakul karimah. Madrasas also remain in the main challenge to always improve quality institutionally through developing madrasas into quality educational institutions. This study seeks to describe the implementation of quality development strategies at MAN 1 Ciamis and MAN 2 Ciamis. The study used a qualitative descriptive method with the research subjects being the Head of Madrasah, Deputy Head of Madrasah, Teachers, and Students. To obtain data used techniques of observation, interviews, and documentation studies. The collected data were analyzed through data reduction, data presentation, drawing conclusions, and triangulation. The results of the study show that the implementation of the development strategy carried out by MAN 1 Ciamis and MAN 2 Ciamis are: 1) development of superior programs according to the characteristics of madrasas; 2) student program by selecting the acceptance of new students and the development of talent interests; 3) human resource development program with attention to HR recruitment and competency development through training; 4) infrastructure development program to support learning activities.

Madrasas have a dual role, namely as a place to gain knowledge and form the character of akhlakul karimah. Madrasas also remain in the main challenge to always improve quality institutionally through developing madrasas into quality educational institutions. This study seeks to describe the implementation of quality development strategies at MAN 1 Ciamis and MAN 2 Ciamis. The study used a qualitative descriptive method with the research subjects being the Head of Madrasah, Deputy Head of Madrasah, Teachers, and Students. To obtain data used techniques of observation, interviews, and documentation studies. The collected data were analyzed through data reduction, data presentation, drawing conclusions, and triangulation. The results of the study show that the implementation of the development strategy carried out by MAN 1 Ciamis and MAN 2 Ciamis are: 1) development of superior programs according to the characteristics of madrasas; 2) student program by selecting the acceptance of new students and the development of talent interests; 3) human resource development program with attention to HR recruitment and competency development through training; 4) infrastructure development program to support learning activities.

This research is motivated by the existence of a new policy in the project program to strengthen the profile of Pancasila students in character education, in practice, namely to form Indonesian students who have basic competencies and behaviors that are in accordance with Pancasila values. In order for students to have national character in accordance with Pancasila and the 1945 Constitution, the government issued a project program to strengthen Pancasila student profiles to support the implementation of character education for elementary school students. This study uses a qualitative approach and descriptive method. Data collection techniques by means of interviews, observation, and documentation studies. Data analysis techniques by means of data reduction, data presentation, drawing conclusions and verification, and conducting data validity. The results of this study are 1) school program policies to develop character education are the realization of the school's vision and mission as well as project programs to strengthen the profile of Pancasila students. 2) the process of implementing the project to strengthen the Pancasila student profile based on the Kepmendikbudristek guidelines No. 56 of 2022 Guidelines for Implementing the Curriculum. 3) the obstacles faced are in terms of the family economy and the lack of facilities from schools. 4) efforts made in dealing with obstacles, namely by evaluating consistently, making modules, annual programs, semester programs adapted to programs that will be implemented in schools.

This research is motivated by the existence of a new policy in the project program to strengthen the profile of Pancasila students in character education, in practice, namely to form Indonesian students who have basic competencies and behaviors that are in accordance with Pancasila values. In order for students to have national character in accordance with Pancasila and the 1945 Constitution, the government issued a project program to strengthen Pancasila student profiles to support the implementation of character education for elementary school students. This study uses a qualitative approach and descriptive method. Data collection techniques by means of interviews, observation, and documentation studies. Data analysis techniques by means of data reduction, data presentation, drawing conclusions and verification, and conducting data validity. The results of this study are 1) school program policies to develop character education are the realization of the school's vision and mission as well as project programs to strengthen the profile of Pancasila students. 2) the process of implementing the project to strengthen the Pancasila student profile based on the Kepmendikbudristek guidelines No. 56 of 2022 Guidelines for Implementing the Curriculum. 3) the obstacles faced are in terms of the family economy and the lack of facilities from schools. 4) efforts made in dealing with obstacles, namely by evaluating consistently, making modules, annual programs, semester programs adapted to programs that will be implemented in schools.

With the increasing demand for air transportation services, it must be accompanied by an increase in aviation safety and security, both safety and security in airspace, aircraft and airports. Airport security is determined by the active role of Aviation Security to implement security programs set by the government. Increasing the quality of AVSEC is very urgent and needs to be carried out in a planned, directed and sustainable manner in order to increase capability and professionalism. To support this, it is necessary to have soft skill behavior to guide performers to improve and form quality attitudes and behaviors that can produce maximum performance in order to realize goals and benefits properly. The purpose of this study was to determine the influence of soft skills on the performance of aviation security and to find out how much influence soft skills have on the performance of aviation security at Mopah Merauke International Airport, Papua. This research used a quantitative method using the Non Probability Sampling technique using a saturated sample. The sample used was 30 respondents, the results of distributing questionnaires to all Avsec employee respondents at Mopah Merauke International Airport, Papua. Retrieval of data on the number of samples using a survey with an instrument in the form of a questionnaire. Data were analyzed using simple linear regression, T test and coefficient of determination with soft skills as the independent variable and Avsec employee performance as the dependent variable which were processed using the SPSS Version 26.0 application. The results showed that the t count > t table with a value of 7.987 > 0.374 with a significant level of 0.05, so it can be concluded that Ho is rejected and Ha is accepted which means that there is an influence of soft skills on the performance of Avsec employees at Mopah Merauke International Airport, Papua partially accepted . The percentage based on the coefficient of determination test shows that the R square is 0.695. This means that the influence of soft skills on the performance of Avsec employees at Mopah Merauke International Airport, Papua is 69.5%.

Background: Based on data from the World Health Organization for 2021, it is stated that the number of maternal deaths in the world reaches 830 people every day caused by complications of pregnancy or childbirth and most maternal deaths occur in developing countries including Indonesia. AKI in Indonesia in 2021 will reach 830 people. At the UPTD Puskesmas Cibugel, it was recorded that the number of pregnant women with CED in 2022 was 47 out of 359 people with a percentage of 13.2%. Objective: to determine the factors associated with Chronic Energy Deficiency (CED) in Pregnant Women at the UPTD Health Center Cibugel, Sumedang Regency in 2023. Design: quantitative study using a cross-sectional survey approach. The study population was 32 pregnant women in the working area of the UPTD Puskesmas Cibugel in the period April - May 2023. The sample technique used total sampling. Results: there is a relationship between health conditions (nutrition status) and KEK in pregnant women. There is a relationship between age and CED in pregnant women and there is no relationship between parity and CED in pregnant women. Conclusion: factors associated with the incidence of CED include nutritional status and age. Meanwhile, parity has no relationship with the occurrence of KEK. It is recommended to increase cooperation in efforts to prevent and reduce KEK in pregnant women through cross-programs and cross-sectors.

The problem of this research is that BUMDes management has not been carried out optimally. The presence of BUMDes has not increased Village Original Income (PADes) for community welfare. This research uses a descriptive method with a qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. Data analysis techniques namely data collection, data reduction, data presentation and drawing conclusions. The results of the study show that the management has been carried out quite well, out of the five management principles only three have been fulfilled, two principles have not been fulfilled. The results of the study also show that: socialization has been carried out but has not been conveyed to the whole community, many people do not know about BUMDes programs and business units. Community interest and participation is still lacking, lack of community involvement in capital and management. BUMDes management has also not created jobs. Management is not timely in achieving BUMDes goals. The results of BUMDes management have not increased the economy and social welfare as a form of real change. The benefits of BUMDes are only limited to serving business units.

Urban farming has so far been initiated by various actors including: the government, the private sector, and community groups. In this study it is useful to find out the analysis in looking at the implementation of urban farming in Denpasar City. This study discusses the differences in the role of urban farming between city government programs and independent organizations, in terms of resources as well as through policy failures and market failures through a qualitative approach. The failure of the policy was due to the agricultural policy initiated by the City Government being less successful in meeting the food needs of the people. Therefore innovation is needed through top down urban farming. Meanwhile, market failure occurred in urban farming in the city of Bandung due to people's discomfort with the products circulating in the market. This is one of the dominant motives for the emergence of bottom-up urban farming by independent organizational groups. Meanwhile, the sources of capital for urban farming are in the form of supporting facilities for planting facilities, hydroponic installations, and making greenhouses, but the capital for urban farming formed by independent organizations comes from contributions from members of the cooperative community and bank funds. An important aspect needed by independent organizational groups is to streamline operational costs by knowing how to reuse used goods into productive goods.  

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

Stunting is a lack of nutritional intake with a long duration, starting from pregnancy to 24 months. The prevalence of stunted children recorded at the Tanjungpinang City Health, Population Control, and Family Planning Office increased by 1.3% in 2020 to 3.49% in 2021 and 3.91% in 2022. Based on these data, it can be seen that there has been an increase in stunting cases in Tanjungpinang City. The problem that will be the focus of discussion in this study is how to implement stunting prevention programs in the Tanjungpinang City Health, Population Control and Family Planning Office. This study aims to analyze the implementation of stunting prevention programs in the Tanjungpinang City Health, Population Control and Family Planning Office.The research approach used in this study is explained using a qualitative approach. The theory used by researchers in implementation uses Soren C. Winter's theory which includes indicators: the behavior of relationships between organizations, the behavior of lower-level implementors (apparatus / bureaucrats) and the behavior of target groups. The implementation of the stunting alleviation program at the Tanjungpinang City Health, Population Control and Family Planning Office has been going well, but it is still not optimal. This is because there are still people who do not know about stunting, socialization carried out by puskesmas officers and posyandu cadres has not been thoroughly carried out. However, the response from the community itself is very good or positive, this is because puskesmas officers continue to provide assistance and check regularly. The commitment made by the health Office in collaboration with the Ministry of Religious Affairs made an MOU so that these brides-to-be get IEC (Educational Information Communication) and with the formation of the Stunting Reduction Acceleration Team at the Tanjungpinang City level, this is nothing but an effort to reduce stunting rates in Tanjungpinang City.

In the digital era, the role of information technology in facilitating services has presented both challenges and opportunities for businesses seeking to provide exceptional customer service. To remain competitive and maintain customer satisfaction, businesses need to implement technology in the form of service management and customer management information systems. Using technology, community service endeavors aim to establish a service management information system and consumer management. For employees and clients, assistance is provided through technology transfer, socialization, training, and technical support. The outcomes of this assistance indicate advancements in consumer data management and the implementation of more effective technology. The PKM implementation team at INSTIKI discovered that active participation from partners and customers contributed to the success of the program. Partner participation helps identify actual needs and issues in the use of information systems, enabling mentoring programs to be tailored to user requirements and optimize service quality in the digital era.

The Social Security Administrative Body is a legal entity in administering social security programs to ensure that all people are able to meet the basic needs of a decent life. The purpose of this research is to analyze the BPJS Kesehatan service system which is capable of anticipating a surge in patients seeking treatment abroad. This study uses a Statute Approach and a conceptual approach using the interview method. Data analysis used qualitative analysis techniques to test the validity of the data in this study by looking for existing reference sources. Based on the results of the research, it shows that the National Social Security System (SJSN) is organized with a Social Insurance mechanism in which each participant is required to pay contributions to provide protection for socio-economic risks that befall participants and/or their family members. The BPJS service arrangement or system is complete by providing basic services and referrals as long as the person is still alive but not for treatment abroad. In the absence of this regulation, it automatically prevents someone from seeking treatment abroad, so they continue to seek treatment at home. The BPJS Kesehatan office in serving patients seeking treatment abroad has not found BPJS patients consulting for treatment abroad.

The Hopeful Family Program (PKH) is a poverty alleviation program. This study aims to find out what forms of Family Hope Program (PKH) assistance are available, as well as the positive and negative impacts felt from the Family Hope Program (PKH) in Balangtanaya Village, Takalar Regency. As for the qualitative descriptive research method and the type of field research. The research subjects were carried out using purposive sampling techniques and the informants in this study were 5 categories, such as pregnant women, the elderly, elementary, junior high, high school. The data collected consists of primary data and secondary data. The data collection techniques and procedures used were through in-depth interviews with a number of PKH beneficiaries, observation, documentation and data recording related to the problems of this study. The results of the study describe: 1) The forms of assistance received by PKH beneficiary communities and beneficiary families include; a. Health assistance for pregnant women and children aged 0 to 6 years, b. Educational assistance for children enrolled in SD, SMP, SMA/SMK equivalent, c. Social welfare assistance for the elderly over 60 years. 2) The positive impacts felt by beneficiaries of the Family Hope Program (PKH) assistance include; a. Pregnant women, namely getting services every month such as checking the content, giving vitamins and nutrition, b. Children aged 0 to 6 years, namely the nutritional and body health of toddlers are monitored, c. Children enrolled in elementary, junior high and high school, namely fulfilling school needs, and helping to reduce the generation of children who drop out of school, d.. Elderly (Elderly), namely social protection programs, namely health services in ensuring their welfare. 3) The negative impact arising from the Family Hope Program (PKH) is that it makes some people become dependent and do not have a business to help working families to earn other income.

One of the recognized stages in addressing population growth is the Family Planning Program. In essence, the results of the Family Planning Program are beneficial for the growth and development of Indonesian society. Community participation is very influential in the family planning program, especially in improving the quality of life of the community at the village level or equivalent to the family planning program and other development programs that have been adjusted by each region. The evaluation of the family planning program in Kampung Bulang sub-district aims to obtain comprehensive information on the implementation and implementation of family planning programs in increasing family resilience and welfare. In this study, researchers used descriptive research using a qualitative approach, with primary and secondary data sources. This study uses the Program Evaluation Theory according to Wirawan, where in this theory there are five indicators consisting of (1) Input Evaluation, which aims to assess the adequacy of the Quantity and Quality of the Family Planning Program. (2) Process Evaluation, which aims to see or monitor how far the activities have been carried out. (3) Output Evaluation, which aims to see whether the Family Planning Program is running well or vice versa. (4) Outcome Evaluation which aims to see the results of whether the community understands the importance of the Family Planning Program. (5) Impact Evaluation, which aims to assess changes that occur in society. The conclusion of the program researchers is that it is running well, but it must continue to raise public awareness for the family planning program. The government also needs to reaffirm family planning not only in certain circumstances but for national needs.

The background of this research is in Tanjungpinang Mayor Regulation Number 34 of 2016 concerning implementing government affairs in the field of gender mainstreaming, protection of women and partnerships, child protection and community empowerment. The purpose of this study was to find out the strategy of the Office of Women's Empowerment, Child Protection and Community Empowerment in Tanjungpinang City in reducing acts of violence against women. The methodology used in this study is descriptive qualitative with primary and secondary data sources. The analysis technique is carried out through the process of data reduction, data presentation, and drawing conclusions. This type is able to describe in more depth how the strategy is structured, implemented, and expanded. research results based on indicators (1) Having goals which include reducing violence, protecting victims and completely protecting women and children from acts of violence. (2) creating a safe and supportive environment. (3) carrying out directives from the government and requiring society as a whole, the flow of reports of acts of violence, up to punishment for the perpetrators of violence. (4) strong action against violence against women and DP3APM's commitment to conducting outreach to change people's mindset, behavior and cultural changes regarding acts of violence. (5) Continuous learning is very important in reducing cases of violence against women, making a schedule of activities and evaluating programs carried out with the aim of knowing the extent to which success has been achieved. the conclusion of this study concludes that the DP3APM strategy has been effective but has not been carried out thoroughly. The suggestion from this research is that DP3APM involves the community more in participating in these outreach activities.

Bintan Regency has abundant marine and fishery potential because most of it’s territory is the ocean. Micro enterprises with the type of marine fisheries are in third place after culinary and retail in this district. However, there are still some problems in developing marine and fisheries potential based micro enterprises in Binan Regency, including the lack of digital marketing implementation for micro business actors. This study aims to find out how DKUPP is strategy is in developing marine and fisheries potential based micro enterprises in Bintan Regency. This study used a qualitative approach with a descriptive research type. Data collection techniques used were observation, interviews, and documentation. Research results (1) On the indicators of creating a good business climate, DKUPP Bintan Regency has implemented several practices or programs in order to develop micro enterprises, especially those based on marine and fisheries potential in Bintan Regency. (2) In producing integrated information, DKUPP Bintan Regency disseminated all information to micro enterpreneurs in Bintan Regency through Whatsapp Gropus, Instagram social media, radio broadcast and writing to the sub district. (3) In the establishment of a consultation center, DKUPP Bintan Regency has and Integrated Business Service Center (PLUT) but can’t run optimally because human resources are still inadequate and the PLUT building is still far from the reach of micro enterpreneurs in Bintan Regency. (4) In creating a join marketing system, DKUPP Bintan Regency has carried out several methods, including by holding bazaars, promoting micro business products via Whatsapp and implementing a new policy plans related to e-catalogue and reinforcement. (5) On the indicators of creating research and development institutions, Bintan Regency does not yet have a research center specifically designated for business actors in Bintan Regency. The conclusion of the research is that the strategy implemented by DKUPP Bintan Regency has not run optimally because there are still several obstacles in the development process.

The Healthy Indonesia Card (KIS) is one of the programs planned by Mr. President Joko Widodo and Vice President Mr. Jusuf Kalla on January 1 2014 ago, 14 days later, Mr. Joko Widodo and Jusuf Kalla were inaugurated as President and Vice President. The Healthy Indonesia Card (KIS) functions to provide health insurance for underprivileged/poor people to access health services free of charge. This study aims to find out how the Implementation of the Healthy Indonesia Card Program (Case Study at the UPTD Puskesmas Teluk Sasah, Seri Kuala Lobam District, Bintan Regency). This study uses a qualitative descriptive approach with primary and secondary data sources and data collection techniques using field observations, interviews, literature studies and documentation. This study uses Edwards III's theory with four indicators, namely communication, resources, disposition, and bureaucratic structure. The research results are based on the first indicator, namely the UPTD Teluk Sasah Health Center has provided information about Karu Indonesia Sehat to people seeking treatment in the area of Teluk Sasah Health Center by conducting outreach through the mass media. The second indicator is Resources, there are two resources in the implementation of the Healthy Indonesia Card program, namely human resources and financial resources. It is said that human resources are still lacking and financial resources such as facilities and infrastructure are sufficient. The third indicator is the disposition that the characteristics of the implementation of the Healthy Indonesia Card program are commitment, honesty, responsibility and fairness. The fourth indicator is the Bureaucratic Structure in which the implementation of the Indonesia Seat Card program has been carried out in accordance with the Standard Operating Procedures. The results of this study indicate that the Implementation of the Healthy Indonesia Card Program at the UPTD Puskesmas Teluk Sasah, Seri Kuala Lobam District, Bintan Regency has been implemented in a optimal.

Indonesia's development and financing for its country comes from the income of MSMEs in Indonesia. MSMEs are the economic cycle in Indonesia and MSMEs have a very high influence on improving the economy in Indonesia. More entrepreneurs and MSMEs will increase the economic value of a country, namely Indonesia, because the economy will grow in proportion to the growth of MSMEs with MSMEs, people are required to become entrepreneurs and as a producer and is expected to be able to import its products abroad to increase income from abroad and domestically. The survival of MSMEs is very important for the continuity of MSME businesses, for this reason the government provides various kinds of stimuli so that MSMEs are able to survive under certain conditions, especially during the Covid-19 pandemic. MSMEs need to make improvements in terms of financial governance. This understanding starts from an early age, namely in the MSME environment to support government programs that intensify calls for Indonesian people to comply with reporting which plays a very important role in the country's development. The main problem obtained from observations of MSMEs in Api-api village, Wonokerto is that they do not understand financial governance for MSME entities for business sustainability, so it is necessary to hold a workshop regarding strengthening financial governance of MSMEs to improve business sustainability in Api-Api Village, Kec. Wonokerto Regency Pekalongan. Goals and targets of community service in Api-Api Village, Kec. Wonokerto Regency Pekalongan is so that the public understands good financial governance and how to prepare financial reports for community businesses in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The number of participants was 30 MSME business actors. The implementation method is carried out by presenting workshop material directly (offline) in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The output of this community service is in the form of scientific journal publications in the ITS NU Pekalongan Community Service Journal and cinematic videos of the implementation of community service.