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The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

General elections constitute a fundamental pillar of Indonesia’s democratic system, functioning as a mechanism for the exercise of popular sovereignty and the protection of citizens’ voting rights. During the 2024 Regional People’s Representative Council (DPRD) election in Tarakan City, the Badan Pengawas Pemilu Kota Tarakan recorded twelve reports of alleged administrative violations throughout the electoral stages, including during the national vote recapitulation process. Of these reports, three allegations were proven, involving violations related to the Additional Voter List, the Special Voter List, and the eligibility requirements of candidates running for the Tarakan City DPRD in 2024. Essentially, election law enforcement serves as a safeguard to ensure fairness, legal certainty, and the protection of citizens’ constitutional right to vote. This study aims to examine the implementation of legal enforcement mechanisms against administrative violations in the 2024 Tarakan City DPRD election. A socio-legal research approach was employed to analyze both normative regulations and their practical application. Referring to Peraturan Bawaslu Nomor 8 Tahun 2022 concerning the Settlement of Administrative Violations of General Elections, the findings indicate that the Tarakan City Bawaslu holds authority in adjudicating and imposing sanctions on proven violations. As a result, one candidate, Erick Hendrawan Septian Putra, was disqualified from Electoral District 1. Furthermore, sanctions were imposed on the chairpersons and members of Polling Station 88 in Karang Anyar and Polling Station 2 in Pamusian for failing to carry out their duties as voting organizing groups in the election and subsequent processes.

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

The implementation of local democracy in Indonesia faces challenges when the electoral and procedural mechanisms regulated in modern village administration are not fully in line with the socio-cultural traditions of indigenous communities. Many villages still strongly uphold the values, norms, and authority of traditional institutions that have historically regulated communal life, including in terms of leadership legitimacy. Tension between formal democracy and customary values arises when the village political process is perceived as not reflecting the cultural identity of the community. This situation creates a need to understand how the integration of customary institutions can strengthen the legitimacy of village leaders in the local democratic system. This study uses a literature review method with a content analysis approach because the study focuses on the concept of the role of customary institutions in strengthening local democracy and the legitimacy of village leadership. This method allows researchers to explore theories and compare previous findings to form a systematic understanding. The research data comes from 19 secondary sources in the form of scientific books and journal articles published between 2016 and 2025 that are relevant to the themes of customs, village governance, community participation, and local leadership. The search was conducted using the Publish or Perish application with purposive sampling techniques to select sources directly related to the main research issue. This study concludes that the integration of traditional institutions into local democracy produces a model of village leadership that is legally strong and culturally rooted. This integration provides a basis for strengthening local democracy based on cultural wisdom, thereby supporting village development.

Correspondence administration is vital for supporting operational efficiency in schools. However, manual management often leads to issues such as data retrieval delays, recording errors, and the risk of lost archives. This research aims to design and develop a Web-Based Administration Data Monitoring Information System using QR Codes at UPTD SMAN 3 Majene. The study employs the Research and Development (R&D) method with the Waterfall model, encompassing requirements analysis, system design, implementation, testing, and maintenance.The system involves three primary users: Admin/Administrative Staff, Teachers, and the Principal. QR Codes are implemented as digital identities to facilitate easier archive tracking and retrieval. Results indicate that the system enhances effectiveness and efficiency in correspondence management, accelerates letter request services, and simplifies data monitoring for school management. This system is expected to provide a solution for achieving orderly administration at UPTD SMAN 3 Majene. Furthermore, QR Code integration ensures document validity and digital archive security, supporting a more modern, transparent, and sustainable school governance transformation.

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

Type 2 diabetes mellitus has now become a widespread health issue with serious implications for public health. In an effort to support non-pharmacological management, the use of aloe vera (Aloe vera) decoction is one option being considered, given that this plant contains bioactive components such as aloin, emodin, and polysaccharides that have the potential to help lower blood glucose levels. This study aims to examine the effect of consuming aloe vera (Aloe vera) decoction on lowering blood sugar levels in patients with type 2 diabetes mellitus in Lampaseh Lhok Village, Montasik Subdistrict, Aceh Besar. The research was conducted from June 19 to 28, 2025, in that area. The study design employed a quantitative research approach using a quasi-experimental design with a one-group pretest-posttest model. The study population consisted of 38 patients with type 2 diabetes mellitus, while the sample comprised 15 respondents. Sampling was conducted using purposive sampling. The measurement tools included a glucometer and an observation sheet. Based on the data analysis results, a decrease in blood glucose levels was observed after the respondents consumed the aloe vera decoction. The Wilcoxon signed-rank test yielded a p-value of 0.001 (< 0.05), leading to the conclusion that the administration of the aloe vera (Aloe vera) decoction has a significant effect on reducing blood glucose levels in the respondents. Therefore, respondents are advised to drink aloe vera tea at least once a day as an alternative measure to help control blood glucose levels.

The rapid advancement of digital technology has fundamentally altered the landscape of public governance, compelling local governments to adapt and embrace digital transformation. This study investigates the challenges and opportunities faced by local governments in Indonesia in implementing digital governance transformation within the framework of Society 5.0. Using a systematic literature review and case study methodology, this research analyzes governance transformation policies, institutional readiness, digital infrastructure, and human resource capacity across selected Indonesian regional governments. The findings reveal that while significant opportunities exist including enhanced public service delivery, improved transparency, citizen participation, and inter-agency coordination substantial challenges persist in digital infrastructure disparities, limited human resource capacity, regulatory ambiguity, and cybersecurity vulnerabilities. The study identifies five critical success factors for effective digital governance transformation: strong political commitment, adequate digital infrastructure investment, comprehensive human resource development, adaptive regulatory frameworks, and inclusive citizen engagement mechanisms. This research contributes to the theoretical discourse on e-government and digital governance in the context of developing countries, while offering practical policy recommendations for local governments navigating the transition to Society 5.0. The implications extend to policymakers, practitioners, and scholars engaged in public administration reform in the digital age.

This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has generally met the criteria in each aspect, buttthere are still someeshortcomings. Innthe OSH aspect, training needs to be scheduled immediately. In risk management, all policies need to beeupdated to include the name and signature of theenew head offthe CommunityyHealth Center. In the environmental health aspect, deficiencies were found relateddto the completeness offthe administration of technical approval for wastewater quality standards and permits for B3 waste storage and wastewater treatment plants, which must be resolved immediately.

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

Supraventricular tachycardia (SVT) is one of the most common arrhythmias in the pediatric population, often resulting from re-entry mechanisms involving accessory pathways or dual atrioventricular nodal physiology. Although generally well tolerated in children with structurally normal hearts, its management can be challenging, particularly in recurrent or persistent cases. This study is a case report describing a pediatric patient with hemodynamically stable SVT treated at Dr. Wahidin Sudirohusodo Hospital. Data were collected retrospectively from medical records, including history taking, physical examination, and supporting investigations such as serial electrocardiography (ECG), laboratory tests, chest radiography, and transthoracic echocardiography. Management was conducted according to current clinical guidelines, including vagal maneuvers, pharmacological therapy with beta-blockers and antiarrhythmic agents (amiodarone), and monitoring of treatment response based on clinical evaluation and ECG, along with identification and treatment of underlying triggers. We report a case of a 10-year-old female presenting with suspected SVT and pericarditis, who experienced episodes of narrow QRS complex tachycardia that were successfully converted to sinus rhythm following amiodarone administration. Echocardiographic evaluation revealed mild to moderate tricuspid regurgitation with preserved ventricular function. Laboratory and radiological findings suggested an underlying inflammatory process, which was considered a triggering factor. This case highlights the importance of a comprehensive approach in the diagnosis and management of pediatric SVT, including addressing underlying conditions and ensuring continuous monitoring to prevent recurrence.

This study aims to analyze the extent of the effect of honey bee pollen supplementation on increasing appetite and body weight in anemic children. The type of research used in this study is an experimental study with a pre- and post-test one-group design. The research sample consisted of 52 anemic fourth- and fifth-grade elementary school students. The average total food intake (Yellow Rice) showed a significant result (P=0.000), increasing from 241.40±94.334 g to 354.94±122.57 g after the final measurement of ad libitum appetite. The average body weight also showed a significant result (P=0.00), with a mean of 23.59±5.29 kg at pre-test and rising to 24.65±5.58 kg at post-test. The Z-Score calculation for weight-for-age based on the WHO NCHS reference showed a non-significant result: P=0.0180 (0.01±0.04) at pre-test and 0.03±0.08 at post-test. Based on the 24-hour recall analysis over two days, a significant result was obtained (P=0.000), with total energy intake of elementary school students increasing from an average of 1,594±420.17 kcal before intervention to 2,070.2±491.77 kcal after two months of intervention. After statistical testing (Paired T-Test), a P-value of 0.00 (<0.05) was obtained. It can be concluded that the administration of honey bee pollen for 8 weeks at a dose of 25 grams per day significantly increased appetite and body weight in anemic elementary school children.

This study aims to analyze the difference in anxiety levels before and after the administration of Qur’anic murottal therapy among third-trimester pregnant women. The third trimester is often associated with increased physical discomfort and psychological stress, which may lead to higher anxiety levels. This research employed a pre-experimental design using a one-group pretest-posttest approach involving 25 respondents selected through purposive sampling. Anxiety levels were measured using the Perinatal Anxiety Screening Scale (PASS), and the data were analyzed using the Wilcoxon Signed Ranks Test. The findings showed that before the intervention, 48% of respondents experienced moderate anxiety and 52% experienced severe anxiety. After the intervention, 40% experienced mild anxiety, 48% moderate, and only 12% severe anxiety. The statistical test result indicated a Z value of -4.376 with a p-value of 0.000 (p < 0.05), which means there was a significant difference in anxiety levels before and after the intervention. These results suggest that murottal therapy is effective in reducing anxiety among third-trimester pregnant women and can be considered as a safe non-pharmacological intervention.

Immunization is a preventive measure used to protect against Tuberculosis, Diphtheria, Pertussis, Polio, Hepatitis B, and Measles. Immunization administration must be continuous, comprehensive, and conducted according to standards to provide effective health protection. The objective of this study was to determine the correlation between paternal support and the immunization status of children aged 0 to 1 year in the Tamban Baru Community hEalth Center area, Kapuas Regency. This study used a cross-sectional correlation design. The independent variable was paternal support, and the dependent variable was immunization status. The sample was selected using total sampling technique, consisting of 50 respondents. Data collection was performed using a questionnaire. The results showed a significant correlation between paternal support and the immunization status of children aged 0 to 1 year, indicated by p = 0.000017 < 0.005; thus, the null hypothesis (H0) was rejected and the alternative hypothesis (H1) accepted. This means that there is a correlation between paternal support and the immunization status of children aged 0 to 1 year. It is recommended that that cross-sector collaboration and Community Health Center authorities enhance efforts so that every immunization officer provides health education, such as counseling about immunization, and that family involvement in spreading immunization programs is increased to achieve targeted coverage through cooperation with health professionals.

Hypertension is a major public health concern with a high prevalence and a significant risk of complications if left uncontrolled. Effective management requires not only pharmacological treatment but also non-pharmacological approaches and active family involvement. One potential non-pharmacological therapy is the use of celery (Apium graveolens), which is believed to lower blood pressure. This study aimed to evaluate the effectiveness of family education combined with celery decoction administration in reducing blood pressure among patients with hypertension. A descriptive case study design was employed using a family nursing care approach over three home visits, each lasting 30–45 minutes. The intervention included health education on hypertension and a demonstration of how to prepare and administer celery decoction, which was consumed twice daily. Data were collected through interviews, observation, and blood pressure measurements. The results showed a reduction in blood pressure from 159/90 mmHg to 130/80 mmHg, along with a decrease in symptoms such as headaches and dizziness. In addition, there was an improvement in family knowledge, caregiving skills, and the ability to modify the home environment. In conclusion, family-based education combined with the administration of celery decoction appears to be effective in reducing blood pressure and enhancing the family’s role in managing hypertension.

Sectio caesarea is a common surgical procedure to deliver a baby when normal delivery is not possible or risky. Postoperatively, patients often experience acute pain that can interfere with the recovery process. The benson relaxation technique is a nonpharmacological method that has been shown to be effective in reducing pain through a relaxation and patient confidence approach. This study uses a case study approach on Mrs. T, a post-sectio caesarea patient at Harapan Bunda Hospital, Batam City. Nursing care is carried out comprehensively for three days, including assessment, diagnosis, intervention, implementation, and evaluation. The main intervention was the administration of benzone relaxation techniques for 10–15 minutes every day. After three days of applying the Benson relaxation technique, Mrs. T's pain intensity decreased from a scale of 6 (moderate pain) to a scale of 2 (mild pain). Patients show increased comfort, ability to be active, and decreased expressions of pain such as grimacing. These results support previous findings that benzon relaxation is effective as a nonpharmacological therapy in reducing postoperative pain. This technique can be a safe and easy-to-apply alternative in nursing practice, especially for post-sectio caesarean patients.

Background: Carpal Tunnel Syndrome (CTS) is a condition caused by compression of the median nerve at the wrist, resulting in pain, paresthesia, and decreased hand function. This condition is commonly experienced by individuals who perform repetitive wrist activities. Objective: To determine the effectiveness of a combination of neural mobilization exercises and electrotherapy modalities in improving hand function, increasing muscle strength, and reducing pain in a patient with Carpal Tunnel Syndrome. Methods: This study used a case report design involving a 57-year-old female patient (Mrs. Q) who presented with pain and sensory disturbances in the right hand. The intervention was administered for four weeks and consisted of ultrasound therapy, Transcutaneous Electrical Nerve Stimulation (TENS), grip strengthening exercises, and nerve gliding exercises. Outcome measures included pain intensity assessed using the Numeric Rating Scale (NRS), muscle strength evaluated using Manual Muscle Testing (MMT), and functional ability measured using the Wrist Hand Disability Index (WHDI). Results: The evaluation showed a reduction in pain intensity, with resting pain at 0/10, tenderness at 4/10, and movement pain at 4/10. Muscle strength improved from grade 3 to grade 4 based on MMT. Functional ability also improved, as indicated by a 20% reduction in the WHDI score. The combination of these interventions proved effective as a conservative management approach for Carpal Tunnel Syndrome. Conclusion: The administration of ultrasound, TENS, grip strengthening exercises, and nerve gliding exercises over four therapy sessions in Mrs. Q resulted in decreased pain, increased muscle strength, and improved hand functional ability.

The development of information technology encourages government agencies to switch from manual systems to digital systems that are more efficient and accurate. One important aspect of office administration is recording the absence of village officials, which is often done conventionally so it is prone to errors, data manipulation, and takes longer in the recapitulation process. Based on these problems, this research designs and implements a Qr-Code based attendance system at the Palatta Village Government Office. The design of this system is to provide a faster, more accurate and transparent attendance solution by utilizing Qr-Code technology which is integrated into a web-based application. The system is built with main features such as user login, Qr-Code scanning, attendance history, as well as an admin dashboard to manage data and generate reports. The results of implementation and testing using the Black Box method show that all functions run as required. Testing on users also shows that the system is easy to use, speeds up the attendance process, and helps admins in monitoring and recapitulating data. Thus, this Qr-Code attendance system is suitable to be implemented as a substitute for manual methods to increase work efficiency and discipline in the village office environment.

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.