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

An answer to the worldwide need for solutions to food security, data fusion technology that combines climate data with satellite imagery greatly improves the accuracy of agricultural yield predictions; this study intends to examine the advancements, methods, and key contributions of this area. By sifting through 62 papers pulled from Scopus, this research employs the SLR methodology. Document type, data source, open access, subject area, and year of publication (2020–2024) are some of the categories filtered through by Boolean keywords in the selection process. To assess patterns in publications, the efficacy of machine learning models, and key contributions, bibliometric analysis was performed. An upward tendency in publication has been identified by the analysis, particularly beyond the year 2023. Integrating geographical and temporal data has been a great success with machine learning models like Random Forest, Random Forest, and Gradient Boosting. Data resolution, integration of data from several sources, and a real-time framework are still missing pieces to the puzzle when it comes to generalizing research outcomes. More complex data fusion approaches, multiregional datasets, and advanced machine learning models to back more accurate agricultural predictions are all things that this study notes as needing additional investigation in the future. To further innovate agricultural yield prediction, multidisciplinary collaboration is also crucial.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

This study examines how the Public Relations Division (PROKOMPIM) of the Bogor City Government disseminates public information through social media, particularly Instagram, as part of its strategic communication efforts in the digital era. Using the theoretical framework of Government Public Relations (GPR) by Widodo Muktiyo (2020), this research highlights the essential role of government public relations in building public trust, ensuring transparency, and strengthening the positive image of government institutions. The study employs a qualitative descriptive approach to analyze communication strategies, message delivery, and audience engagement in the dissemination process. The findings show that social media serves as an effective and interactive medium for delivering accurate, relevant, and timely information to the public. Furthermore, the use of digital platforms allows PROKOMPIM to foster two-way communication, increase community participation, and enhance the credibility of local governance through more accessible, transparent, and responsive public communication.

This study aims to analyze how Islamic education policy in Indonesia functions as a social mechanism in shaping and maintaining societal integration amidst modern social change. Based on Émile Durkheim's functionalism theory, this study views Islamic education as an institution that plays a vital role in maintaining moral order, social solidarity, and preventing symptoms of anomie resulting from an imbalance between traditional values and the demands of modernity. The approach used is qualitative with an exploratory-descriptive orientation, with data collection techniques through literature studies of policy documents, institutional reports, and related scientific research results. The analysis is conducted descriptively and analytically to interpret the social function of the policy based on the concepts of social solidarity, division of labor, and anomie. The results show that policies such as madrasah integration, religious moderation programs, and teacher professionalization have a manifest function in expanding access to education, increasing social mobility, strengthening gender equality, and strengthening cohesion between religious communities. However, latent functions are also found in the form of bureaucratization of educational institutions, resource inequality, and value resistance among local communities. These findings confirm that Islamic education policy operates ambivalently: as an integrative instrument that strengthens social solidarity, but also as an arena for value negotiation between tradition and modernity. Therefore, Islamic education policy needs to be directed in a more contextual and participatory manner to optimally function as an agent of inclusive, adaptive, and sustainable social transformation for modern Indonesian society.

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

The Community Service Program (Kuliah Kerja Nyata / KKN) carried out by students of Nusa Nipa University Indonesia in Wolorega Village represents a community service initiative aimed at strengthening village identity and improving public service accessibility. The Community Service Program (Kuliah Kerja Nyata / KKN) of Nusa Nipa University Indonesia is one of the compulsory academic activities that reflects the implementation of the Tri Dharma Perguruan Tinggi, particularly in the field of community service. This program aims to provide real contributions to village development, improve the quality of public services, and strengthen the relationship between students and the local community. One of the work programs carried out by the KKN group in Wolorega Village was the creation of a village name board as an identity marker for the Village Office.                                                                                                                                The background of this activity lies in the absence of a proper and representative village name board, which often caused difficulties for both local residents and visitors in locating the village office. This situation affected the effectiveness of administrative services. Therefore, the KKN students took the initiative to design and construct a new village name board to strengthen the village’s identity and improve public service facilities.  The implementation method included several stages: coordination with the village head and officials, designing the name board, procuring materials and equipment, constructing and painting the board, and finally installing it in front of the Wolorega Village Office. The entire process was carried out in collaboration with village officials and with active participation from the local community. The results of this activity show that the village name board was successfully built and installed. Its presence provides significant benefits, such as making it easier for the community to locate the Wolorega Village Office, clarifying the village’s official identity, and enhancing the image of the village government as a well-organized and professional institution. In addition, this activity received positive appreciation from village officials and the community because it effectively addressed an existing problem.  In conclusion, the creation of the village name board is not only a physical facility improvement but also a tangible form of contribution from the students of Nusa Nipa University Indonesia in supporting village development and improving public services in Wolorega Village.  

This community service activity was carried out by lecturers of the College of Administrative Sciences (STIA) Satya Negara Palembang as part of fulfilling the obligations of the Tridarma of Higher Education, specifically in the aspect of community service. This program aims to increase citizen participation in public service evaluation by implementing a web-based digital suggestion box system at the Palembang City Tourism Office. This activity is motivated by the low effectiveness of conventional suggestion boxes, which are often less transparent, difficult to access, and slow to implement. Through a participatory approach and the use of digital technology, this system is designed to enable people to convey their aspirations, criticisms, and suggestions online with guaranteed identity confidentiality. The results of the implementation showed a significant increase in the number of suggestions, a reduction in response time from seven to two working days, and a community satisfaction rate of 92.74%. The implementation of this system also forms a more open and participatory pattern of public communication between the community and local governments. This activity has practical, academic, and policy implications as a model for implementing digital participatory governance that supports the principles of good governance and digital transformation of public services.

This community service activity was carried out by lecturers of the College of Administrative Sciences (STIA) Satya Negara Palembang as part of fulfilling the obligations of the Tridarma of Higher Education, specifically in the aspect of community service. This program aims to increase citizen participation in public service evaluation by implementing a web-based digital suggestion box system at the Palembang City Tourism Office. This activity is motivated by the low effectiveness of conventional suggestion boxes, which are often less transparent, difficult to access, and slow to implement. Through a participatory approach and the use of digital technology, this system is designed to enable people to convey their aspirations, criticisms, and suggestions online with guaranteed identity confidentiality. The results of the implementation showed a significant increase in the number of suggestions, a reduction in response time from seven to two working days, and a community satisfaction rate of 92.74%. The implementation of this system also forms a more open and participatory pattern of public communication between the community and local governments. This activity has practical, academic, and policy implications as a model for implementing digital participatory governance that supports the principles of good governance and digital transformation of public services.

This study aims to analyze the implementation of four principles of Good Governance in an effort to improve the quality of public services at the Archives and Library Service of Gorontalo Province. The method used in this study is a descriptive research method with a qualitative approach, involving various stakeholders in the process. The results of the study indicate that the implementation of the principles of Good Governance in the Archives and Library Service of Gorontalo Province has been running well. Accountability is reflected through standard operating procedures (SOPs), effective supervision, information disclosure, and active public participation, while transparency is supported by the iArpus application and the SAKTI Card program, which allow for more accessible public access. The principle of the rule of law is consistently applied through regulations, personnel regulations, and the latest Governor's Regulation, ensuring that services become orderly and directed. Although follow-up to public input still needs to be accelerated, overall, the service demonstrates a strong commitment to professional, modern, and responsible public services.

This study aims to examine public minibus drivers in Medan from the perspectives of citizenship and liberalism. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation. The results show that public minibus drivers enjoy individual freedoms, such as determining their working hours, choosing their rest times, and competing for passengers. This freedom is seen as a form of self-sovereignty in line with the principles of liberalism. However, this freedom also gives rise to contradictions, namely economic uncertainty, the burden of daily deposits, and the absence of social security and legal protection. The emergence of application-based transportation services further exacerbates the gap, as angkot drivers feel they experience inequality in terms of access to technology, regulations, and government support. This condition demonstrates the weak role of the state in guaranteeing their citizenship rights, especially those related to welfare and job protection. Thus, this study emphasizes that the principle of freedom in liberalism cannot be separated from the state's responsibility to achieve social justice. More equitable policies, technological support, and social protection for public minibus drivers are important steps to ensure that individual freedom is in line with citizenship rights.

This study analyzes the phenomenon of limited digital literacy on the social media platform Instagram, particularly concerning users’ tendency to respond emotionally to provocative titles (clickbait) without fully reading and comprehending the content. Employing a qualitative case study approach, the research highlights behavioral patterns in which users prioritize quick responses over critical understanding. The findings reveal that the primary factor contributing to this phenomenon is the attention economy, where users are accustomed to instant access to information and feel compelled to engage immediately in public discourse. The implications of this behavior include the proliferation of misinformation and the intensification of opinion polarization. This study recommends the need for more structured digital literacy education and the implementation of platform features that encourage users to engage with content before interacting. The tendency to react without thoroughly evaluating content contributes to an increasingly fragmented digital space where echo chambers thrive. This study recommends the need for more structured digital literacy education, focusing on critical thinking and the importance of evaluating content before sharing or reacting. Additionally, it suggests the implementation of platform features that encourage users to engage with content in a more thoughtful and responsible manner, helping mitigate the spread of misinformation.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyze community perceptions of the application of legal and economic principles of food security in Rias Village, Toboali District. Food security is a crucial issue because it is directly related to survival, welfare, and regional economic stability. However, the community's understanding of food security is often limited to food availability, without considering its relationship with legislation and the dynamics of the village economy. The research method used was qualitative with a descriptive approach that included in-depth interviews, observation, and documentation of the local community. The results of the study show that the people of Rias Village have a positive perception of the importance of food security, especially from an economic perspective, such as market access, food prices, and business capital. However, understanding of legal aspects is still limited, especially regarding government and local regulations that should protect the community's right to access food. This perception confirms that the successful implementation of food security principles in Rias Village is influenced by legal policies that favor the community and economic strategies that encourage local food self-sufficiency.

This study aims to uncover public perception of Islamic banking in Jember Regency as well as the factors that cause low account ownership in Islamic banks, even though the majority of the population is Sunni Muslim. This study uses a descriptive qualitative approach with data collection techniques through direct interviews with people who do not choose Islamic banks as financial institutions. The results of the study show that the low level of public knowledge about Islamic banking systems and products is the main factor influencing their decisions. In addition, promotions carried out by Islamic banks are considered less effective and do not directly touch the needs and understanding of the community. The lack of supporting facilities such as ATMs and service offices also strengthens the perception that Islamic banks are not significantly different from conventional banks. Weak branding and education cause Islamic banking products to be less attractive in the eyes of the public. Therefore, a more intensive education strategy and a promotional approach that directly touches the community, as well as an improvement of basic service facilities so that Islamic banks can provide optimal services and increase public trust. This study recommends strengthening Islamic financial literacy and expanding access to services as strategic steps to encourage Islamic financial inclusion in Jember.

This research discusses the development of a school Geographic Information System (GIS) based on a microservice architecture to simplify access and management of school data. The background of this study is the need for an efficient and well-organized school data management system that can present school information interactively to the public. The purpose of this research is to build a system capable of displaying school locations and providing data management features for teachers, students, and school accreditation through CRUD (Create, Read, Update, Delete) operations. The development method includes database design, API creation for each microservice, data integration through an interactive map interface using Leaflet, and system testing using the Black Box Testing method. The test results show that all system features function properly and meet user requirements. The implementation of microservice architecture allows the system to be more flexible, easily updated, and well distributed among services. With this system, the public can access school information quickly and accurately, while schools can manage their data more effectively.

The licensing of clinics and hospitals is crucial for achieving quality and equitable healthcare in Indonesia. The legal framework, including the 2009 Health Law and the 2020 Omnibus Law, has introduced a risk-based approach via the Online Single Submission (OSS) system to streamline the process. However, significant challenges remain. These include bureaucratic complexity, inconsistent regional regulations due to autonomy, lack of data integration between institutions, and high accreditation costs. These barriers particularly hinder small investors and limit the distribution of healthcare facilities in remote areas. Recent reforms, such as the National Digital Public Service Mall (MPP Digital), aim to address these issues by reducing licensing time to under one hour, thereby boosting transparency and efficiency. Despite this progress, unresolved issues concerning patient data privacy, the uneven distribution of medical personnel, and conflicting environmental regulations still need harmonization. To foster inclusive investment and support the 2030 Universal Health Coverage (UHC) goals, this research proposes key solutions: implementing fiscal incentives, adopting AI technology for verification, and strengthening public-private partnerships. With these targeted reforms, the licensing system can become a powerful driver for better healthcare access and sectoral growth.

The POSEIDON 2025 program is a community service initiative focused on enhancing environmental resilience and improving the welfare of coastal communities in Kalijaga Hamlet. The program began with a series of surveys aimed at identifying environmental conditions, social dynamics, and the main issues faced by local residents. The survey results revealed rapid sedimentation, accumulated waste along the coastline, and seawater intrusion that rendered groundwater unfit for consumption. Based on these findings, several solution-oriented activities were designed, including the installation of a water filter in the mosque, seminars and socialization on the functions and conservation of mangroves, the planting of 100 mangrove seedlings, the restoration of the Community Hall with the addition of an environmental-themed reading corner, and a beach clean-up activity. The program was carried out over three days with the involvement of local residents, students, academics, and social organizations. The implementation results showed an increase in public awareness of the importance of protecting mangrove ecosystems and coastal cleanliness, improved access to clean water, and enhanced environmental literacy among children. This program demonstrates that interdisciplinary collaboration and active community participation play a vital role in achieving sustainable and resilient coastal development.

Freedom of expression is a fundamental human right, yet it is not absolute, as it may be restricted under certain conditions in accordance with international law, such as the protection of reputation, national security, and public order. In Indonesia, this right is guaranteed by the 1945 Constitution of the Republic of Indonesia and its derivative regulations. However, the rapid development of information and communication technology has reshaped the landscape of public discourse. The digital space, while facilitating easier access to and dissemination of information, also presents challenges, including hate speech, misinformation, cyberbullying, and the potential for criminalization due to ambiguous regulations.To respond to these challenges, the Regional Board of Nasyiatul Aisyiyah (PDNA) Semarang organized a community service program in the form of a public dialogue titled “Freedom of Speech: Between Rights and Risks” on August 9, 2025, at the Hall of the Central Java Provincial Archives and Library Service. This activity was carried out through a participatory approach by academics who are also members of PDNA, together with the PDNA Semarang board. Two speakers were presented, Dr. Mochamad Riyanto, S.H., M.Si., a legal expert from Universitas 17 Agustus (Untag) Semarang, and Aris Mulyawan, Chair of the Alliance of Independent Journalists (AJI) Semarang. The dialogue produced three main findings: first, the need for legal awareness so that freedom of expression does not lead individuals into legal problems; second, the importance of digital literacy to reduce the spread of hoaxes and hate speech; and third, the urgency of building safe digital spaces through collaboration among communities, media, and educational institutions. The discussion emphasizes that freedom of expression in the digital era must be understood as both a right and a responsibility, requiring a fair regulatory ecosystem and continuous digital literacy enhancement