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Indra Hizkia Perangin-angin; Rusmauli Lumban Gaol; Magda Sirongo-ringo; Ruliana Br Manalu

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Type II Diabetes Mellitus is one of the chronic diseases whose prevalence continues to increase and has become a global health issue. A common complication in patients with Type II Diabetes Mellitus is peripheral circulatory disorders, which can be identified through the Ankle Brachial Index (ABI) examination—a non-invasive method used to detect peripheral artery disease. ABI testing is essential for early detection and prevention of serious complications such as diabetic ulcers.This study aims to describe the Ankle Brachial Index values in patients with Type II Diabetes Mellitus at Santa Elisabeth Hospital Medan in 2025. This research used a descriptive quantitative method with purposive sampling technique. The study sample consisted of 52 respondents from a total population of 109 patients diagnosed with Type II Diabetes Mellitus. Data collection was conducted through observation sheets and measurement of systolic blood pressure in the upper and lower extremities using a sphygmomanometer and stethoscope. The ABI value was calculated based on the ratio between the highest ankle systolic pressure and the highest brachial systolic pressure. Data were analyzed using tabulation techniques and presented in tables and diagrams. The results showed that the majority of respondents had normal ABI values (>0.90), totaling 33 individuals (63.5%), while 19 individuals (36.5%) experienced abnormal ABI values (≤0.90).Conclusion:The study concludes that most patients with Type II Diabetes Mellitus at Santa Elisabeth Hospital Medan had ABI values within the normal range. However, a considerable proportion with abnormal ABI indicates the necessity of routine ABI screening as a preventive measure against peripheral vascular complications in diabetic patients. This study is expected to serve as a reference in developing nursing interventions aimed at improving the quality of life for patients with Type II Diabetes Mellitus.

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Muhammad Zulkarnaen; Mazwar; Teuku Muttaqin Mansur

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

Dilfa Simbala; Silvia Dewi Mayasari Riu; Norman Alfiat Talibo

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Burnout syndrome is a condition characterized by emotional exhaustion, depersonalization, and a diminished sense of self-efficacy that nurses often experience due to high workloads. One approach that can be taken to reduce the level of burnout syndrome is through mindfulness-based breathing exercises. The objective of this study is to determine the effect of mindfulness-based breathing exercises on the level of burnout syndrome among nurses in the inpatient ward at R. W. Mongisidi Teling Hospital, a Type II General Hospital in Manado. This study employed a quasi-experimental design using a one-group pretest-posttest approach. The study population consisted of 87 nurses, with a sample of 20 respondents selected using purposive sampling. Data collection was conducted using the Mindfulness-Based Breathing Exercise SOP and a burnout questionnaire. The data were then analyzed using a T-test with a significance level (α) of 0.05. The study results showed that the mean score for the burnout syndrome among nurses in the inpatient ward of R. W. Mongisidi Type II General Hospital before the mindfulness-based breathing exercise intervention was 43.65, and the mean score after the intervention decreased to 40.40. The T-test results yielded a p-value of 0.000 < 0.05, indicating a significant effect of mindfulness-based breathing exercises on the burnout syndrome levels among nurses in the inpatient ward of RS TK II. R. W. Mongisidi in Teling, Manado. Mindfulness-based breathing exercises have a significant effect on burnout syndrome levels among nurses because this intervention helps improve self-awareness, control emotions, and reduce work-related stress. Recommendation: This intervention can be routinely implemented in hospitals as an effort to improve nurses’ psychological well-being and the quality of healthcare services.

Dilfa Simbala; Silvia Dewi Mayasari Riu; Norman Alfiat Talibo

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Burnout syndrome is a condition characterized by emotional exhaustion, depersonalization, and a diminished sense of self-efficacy that nurses often experience due to high workloads. One approach that can be taken to reduce the level of burnout syndrome is through mindfulness-based breathing exercises. The objective of this study is to determine the effect of mindfulness-based breathing exercises on the level of burnout syndrome among nurses in the inpatient ward at R. W. Mongisidi Teling Hospital, a Type II General Hospital in Manado. This study employed a quasi-experimental design using a one-group pretest-posttest approach. The study population consisted of 87 nurses, with a sample of 20 respondents selected using purposive sampling. Data collection was conducted using the Mindfulness-Based Breathing Exercise SOP and a burnout questionnaire. The data were then analyzed using a T-test with a significance level (α) of 0.05. The study results showed that the mean score for the burnout syndrome among nurses in the inpatient ward of R. W. Mongisidi Type II General Hospital before the mindfulness-based breathing exercise intervention was 43.65, and the mean score after the intervention decreased to 40.40. The T-test results yielded a p-value of 0.000 < 0.05, indicating a significant effect of mindfulness-based breathing exercises on the burnout syndrome levels among nurses in the inpatient ward of RS TK II. R. W. Mongisidi in Teling, Manado. Mindfulness-based breathing exercises have a significant effect on burnout syndrome levels among nurses because this intervention helps improve self-awareness, control emotions, and reduce work-related stress. Recommendation: This intervention can be routinely implemented in hospitals as an effort to improve nurses’ psychological well-being and the quality of healthcare services.

Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Raffa Shalsabila; Evy Nurmiati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.

Lianah The; Andy, Andy; Jeni Harianto; Duha, Delfina Wahyu; Ariswana, Aan Novisga +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to describe the condition of displaced communities who experience limitations in meeting basic needs, such as decent housing, access to education, and health services. Socio-economic inequality is the main factor that affects the quality of life of vulnerable groups, including children, adults, and the elderly. The Rumah Asa program is designed as an effort to provide protection, psychological support, and economic empowerment through skills training and health services according to needs. The research used a qualitative approach through interviews, field observations, and questionnaire dissemination to gain an in-depth understanding of the respondents' living situation. The research population consisted of displaced individuals who had the potential to become beneficiaries of the program. The data obtained were analyzed to identify patterns of vulnerability and intervention needs. The results showed that each respondent faced unstable socio-economic conditions, with limited income, lack of family support, and high health risks. The discussion showed that neglect is multidimensional and requires comprehensive interventions that include material, emotional, social, and health aspects. The conclusion of the study confirms that the Rumah Asa Program has great potential as a model of effective social intervention in improving the quality of life of vulnerable groups, as long as it is supported by the collaboration of the community, government, and social institutions.

Zahwa Rahmadina; Yandra Rivaldo; Mohamad Aras

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study investigates the influence of drug availability, location, and service quality on consumer purchasing decisions at Toko Obat Zahwa Batam. The phenomenon underlying this research is a significant decline of 23.3% in transactions at Toko Obat Zahwa over three years (2022–2024). A quantitative approach with survey method was employed, involving 100 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression using IBM SPSS 26. The results indicate that drug availability has a positive and significant effect on purchasing decisions (t = 5.390; sig. = .000), service quality has a positive and significant effect (t = 4.700; sig. = .000), while location does not significantly influence purchasing decisions (t = –0.556; sig. = .579). Simultaneously, all three variables significantly affect purchasing decisions (F = 38.203; sig. = .000) and explain 53.0% of the variance (Adjusted R² = .530). The dominant influence of drug availability confirms the need-driven nature of pharmaceutical retail purchases, while the non-significant effect of location reflects habitual buying behavior among loyal consumers. These findings provide practical implications for independent drug store management in competitive markets.

Mamat Rahmat; Adelia Sapitri; Ai Nuni Risnawati; Siti Nurjannah; Tati Latipah +1 more

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the values ​​of Civic Education (PKn) in learning at Madrasah Ibtidaiyah (Islamic elementary schools) through a literature study approach. This study uses a qualitative method with a library research type, utilizing various written sources such as scientific journals, reference books, and academic articles as primary data. Data collection techniques are carried out through documentation studies by reviewing various relevant literature, while data analysis techniques use content analysis to identify, categorize, and interpret the values ​​contained in Civic Education learning. The results of the study indicate that Civic Education learning plays a strategic role in instilling character values ​​in students, such as responsibility, tolerance, cooperation, and love of the homeland. These values ​​are not only conveyed theoretically, but also internalized through a contextual and values-based learning process. This approach has proven effective in increasing students' understanding and awareness of the importance of civic values ​​in everyday life. However, the implementation of Civic Education learning still faces several obstacles, such as a lack of variety in learning methods and limited supporting resources. Therefore, more interactive and creative learning strategy innovations are needed to improve the quality of Civics learning in Madrasah Ibtidaiyah.

Komang Cahyaniarsa Suryaningrat; Ni Komang Irma Adi Sukmaningsih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

Suhartini Suhartini

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aimed to enhance human resource management (HRM) literacy among congregation members through weekly religious study sessions at Kramatwatu Mosque. HRM literacy is important not only in formal work environments, but also in family life, social organizations, and religious activities. The problem identified was the congregation’s limited understanding of basic HRM concepts, such as planning, organizing, role distribution, discipline, communication, and individual potential development. The community service program was carried out through an educational-participatory approach in the form of material presentation, interactive discussions, simple case studies, and reflection on Islamic values relevant to human resource management. The activity was implemented gradually in weekly religious study forums by taking into account the characteristics of the congregation. The results showed an improvement in the congregation’s understanding of the importance of HRM in daily life, particularly in the aspects of responsibility, cooperation, discipline, and self-capacity development. Weekly religious study sessions proved effective as a medium for community empowerment because they were able to integrate religious values with practical HRM concepts. Therefore, strengthening HRM literacy through weekly religious study sessions can serve as a relevant educational strategy to improve mosque-based human resource quality.

Didit Darmawan; Suzakqi Arjun Ishari; Muhammad Arya Pramudya

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The need for housing is increasingly pressing with population growth and urbanization, while affordability remains a challenge for single-income households. The purpose of this investigation is to assess the impact of price also location on home purchase decisions using a literature review. This approach involves reviewing, analyzing, and synthesizing various relevant literature sources, such as scientific journals, books, undergraduate theses, also previous investigation reports that discuss factors influencing home purchase decisions. The study concludes that price plays a positive also significant role in home purchase decisions, as consumers prefer homes with prices commensurate with their purchasing power and the quality offered. Location has also been shown to influence decisions, particularly when housing is conveniently situated at a key location  and the availability of public facilities. However, certain studies indicate that price and location are not always the primary determinants of decision-making, as other variables such as promotion, brand image, product quality, and lifestyle also play a role.

Malvin Malvin; Hartanto Hartanto; Budiman, Anwar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Criminal acts of assault against children constitute a serious violation of human rights that requires optimal legal protection by the state. As legal subjects, children are entitled to security, protection from violence, and guarantees for proper growth and development, as mandated by Pancasila, the 1945 Constitution of the Republic of Indonesia, and relevant child protection legislation. This study aims to conduct a juridical analysis of the legal considerations applied by judges in Decision Number 83/Pid.Sus/2020/PN.Kot concerning the criminal offense of assault committed against a child, as well as to assess their conformity with criminal law principles, child protection law, and the objectives of sentencing. This research employs a normative legal research method using statutory, conceptual, and case approaches, supported by primary, secondary, and tertiary legal materials. The findings reveal that although the legal basis applied refers to Law Number 35 of 2014 on Child Protection, the judicial considerations have not been comprehensively formulated, as they insufficiently incorporate sociological, criminological, and child-centered protection perspectives. Consequently, the sentence imposed is relatively lenient and fails to fully reflect the objectives of punishment, particularly deterrence and sustainable protection for child victims. Therefore, strengthening the quality of judicial reasoning and ensuring the optimal application of relevant legal provisions are essential to achieve legal certainty, justice, and effective protection for children as victims of violent crimes.

Damun Damun; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Air quality in the Special Capital Region of Jakarta has shown a concerning decline in recent years, largely due to high emissions from motor vehicles as the main source of pollution in urban areas. The Provincial Government of DKI Jakarta issued Governor Regulation Number 66 of 2020 concerning Exhaust Emission Testing for Motor Vehicles as a public policy instrument aimed at controlling air pollution. This study aims to analyze the implementation of the regulation from a public policy perspective and to identify supporting and inhibiting factors in its execution. The research employs a normative juridical method with statutory and conceptual approaches, supported by qualitative analysis of policy documents and reports on the implementation of emission testing. The results reveal that the implementation of the regulation has not been optimal due to limited emission testing infrastructure, low levels of public awareness and socialization, and inconsistent enforcement of administrative sanctions. Nevertheless, there are opportunities to improve policy effectiveness through strengthened inter-agency coordination, digitalization of monitoring systems, and increased environmental literacy among the public. Therefore, the success of emission control policy implementation is highly dependent on resource support, regulatory consistency, and community awareness, necessitating a comprehensive and continuous multi-stakeholder improvement strategy and stronger commitment.

Nur Shabrina Ramadhani; Maya Larissa; Annisa Hafida; Melati Harmia Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

Syahrul Hidayat; Haniatul Mabruroh

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.

nur haliza riang saputri; Suwarno

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

Hendra Haipi; Dewa Oka Suparwata; Merita Ayu Indrianti; Aditya Djaini

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

Rendi A. Saleh; Fenti Prihatini Dance Tui; Yacob Noho Nani

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.