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This study aims to analyze the level of fiscal independence and dependence on central government transfers in the Ambon City Government during the 2019–2024 period. The research employs a descriptive quantitative approach using secondary data from the Budget Realization Reports (LRA). The analysis is conducted through the calculation of fiscal independence ratios, transfer dependency ratios, as well as trend and annual growth analysis. The results indicate that the level of fiscal independence in Ambon City remains low and fluctuates, with a relatively small contribution of Local Own-Source Revenue (PAD) to total revenue. In contrast, the level of dependence on central government transfers is high and relatively stable, indicating the dominance of transfer funds in the regional revenue structure. These findings suggest that the region’s fiscal capacity is still weak and fiscal independence has not been optimally achieved. Therefore, strategic efforts are needed to enhance local revenue and to allocate transfer funds toward productive expenditures in order to strengthen the regional fiscal structure.

This final work is a digital painting work that raises the concept of a shell as a metaphor for a house where a house is not only a physical structure but also something built within oneself. Like a shell that a snail always carries, the shell becomes a house as a form of protection so that the snail will feel safe wherever it is. By making a snail shell as a metaphor for a house, it can remind how important the figure of the house is in this digital painting work. The creation of this work follows the method proposed in the art consortium which consists of five stages of creation. These stages include preparation, elaboration, synthesis, realization of the concept, and completion. From all these stages, 10 digital painting works were produced which were then printed, including those with the titles: "Regenerasi", "Bound by Time Draw By Life", "Resiliensi", "Metamarfosis Waktu", "Harga Yang Harus Dibayar", "Meleleh", "Ambang", "Imobilitas", "Dialektika Meteorik", "Bound by Shelter".

This research was conducted with the aim o modifying the behavior o children who are prepetratorso bullying at Tapak Suci Putera Muhammadiyah Jagakarsa, through group counseling methods using role playing techniques. The role playing technique is used as an effort to modify the behavior of children by exchanging roles between the bullying perpetrator and the bullying vicim, through this role exchange, which will directly build a sense of empathy for the children involved in bullying behavior. The research method used in this study is qualitative with a descriptive technique, in which all observations and research result will be explained in written form. The background of this study contains information on how the role playing technique in group counseling produces the growth of empathy in children who are perpetrators of bullying, so that with the formation of empathetic emotions, the bullying children at Tapak Suci Putera Muhammadiyah Jagakarsa can control themselves, leading to the realization of efforts to modify such behavior. The result of this study is that behavior modification using the group counseling methods with role playing techniques for children who engage in bullying was successful and optimal in changing the children’s bullying behavior into empathy and respect for others. Thereore, behavior modification using group counseling methods and role playing techniques for elementary school children has a positive and very effective impact in providing enlightenment on problematic behaviors in their social environment. 

This study aims to analyze the budgeting activities of the Surabaya City Women's Empowerment, Child Protection, and Population Control and Family Planning Agency (DP3A-PPKB) in supporting stunting reduction, while evaluating policy effectiveness, efficiency, responsiveness, and accuracy through William N. Dunn's evaluation framework. A qualitative case study design was utilized, supported by document analysis of planning records, budget realizations, and stunting prevalence data from 2019–2024. Findings reveal that DP3A's budget allocation aligns with the regional development plan and facilitates family-based sensitive interventions. Despite the first-quarter 2025 realization reaching only 9.5% of the total IDR 58.3 billion, strategic programs persisted through cross-sectoral collaboration and adaptive implementation strategies involving multiple stakeholders. The study concludes that DP3A's contributions are indirect, contingent on inter-organizational synergy among regional apparatus units (OPD). Ultimately, stunting reduction success hinges not on budget magnitude alone, but on systemic integration, policy coordination, and sustained collaborative governance across sectors. These findings emphasize the importance of strengthening institutional networks to improve program effectiveness and long-term nutritional outcomes for children.

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure, with Budget Surplus (SiLPA) as a moderating variable in district and city governments across Banten Province for the 2020–2024 period. The background of this research is driven by the high regional dependence on central government transfer funds and the suboptimal allocation of capital expenditure as a key indicator of regional development. This study employs a quantitative approach using secondary data from Local Government Budget Realization Reports (LRA), analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA) using statistical software. The results demonstrate that PAD has a significant positive effect on capital expenditure, whereas DAU and DAK do not show any significant influence. Furthermore, the interaction test reveals that SiLPA is unable to moderate the relationship between PAD, DAU, or DAK and capital expenditure. These findings indicate that regional fiscal independence, through the optimization of PAD, serves as the primary determinant for capital investment. The implications of this study suggest that local governments should further optimize local revenue potential to reduce dependency on transfer funds and improve budget management efficiency to support sustainable regional development.

This study aims to analyze the contribution and effectiveness of Local Tax and Local Retribution revenues to the Regional Original Revenue (PAD) of Bantul Regency during the 2021–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from the Budget Realization Report (LRA) of Bantul Regency. The data analysis techniques used include contribution ratio analysis and effectiveness analysis by comparing realization with predetermined targets. The results show that the contribution of Local Taxes to the PAD of Bantul Regency during the 2021–2024 period is classified as good, with an average of 45.12%. Meanwhile, the contribution of Local Retribution to PAD is categorized as very low, with an average of 6.37%. In terms of effectiveness, Local Tax revenue is considered very effective with an average effectiveness rate of 109.18%, while Local Retribution revenue is categorized as quite effective with an average effectiveness of 92.42%. Based on these results, it can be concluded that Local Taxes are the most dominant and reliable source of PAD in Bantul Regency, while Local Retribution, although quite effective in achieving its targets, still requires optimization. Therefore, efforts are needed to optimize the collection of local retributions through the expansion of retribution objects, the review of more realistic targets, and the improvement of regional revenue management quality.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

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.

Infrastructure development as a National Strategic Project (NSP), such as the Yogyakarta-Bawen Toll Road, aims to improve public welfare but often faces a crucial issue in the land acquisition process, namely the determination of compensation. This research examines the application of substantive justice, which focuses not only on procedural compliance (procedural justice) but also on the fairness and adequacy of the final outcome for the entitled parties. Using a juridical-empirical approach, this article analyzes two main problems: first, how substantive justice is realized in the deliberation stage of determining compensation and what factors cause disagreement from residents. Second, how the overall stages of land acquisition affect the achievement of substantive justice and the obstacles encountered. The analysis shows that although the land acquisition stages have procedurally followed Law No. 2 of 2012, the achievement of substantive justice is still hindered. Factors such as the appraisal of compensation which is deemed not to cover non-physical losses, lack of transparency, and an imbalanced bargaining position in deliberations are the main causes of disagreement. Obstacles in the planning, socialization, and payment stages also impede the realization of a complete sense of justice for the affected communities. This study is expected to contribute to the development of land acquisition policies that prioritize fairness, transparency, and the protection of the rights of affected communities.

This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.

The increasing demand for electrical energy and the limited availability of fossil fuels have driven the development of renewable energy sources, including marine current energy, which remains underutilized in coastal and remote maritime regions. This study presents the design and realization of a small-scale marine current power generation prototype using a horizontal axis propeller turbine with a NACA S814 blade profile and analyzes the effect of turbine rotational speed on electrical power output. The system converts marine current kinetic energy into mechanical energy through turbine rotation and subsequently into DC electrical energy using a generator, which is stabilized by a Buck–Boost Converter and Maximum Power Point Tracking (MPPT) for charging a 12 VDC battery. Real-time monitoring of electrical and mechanical parameters is implemented using an Internet of Things (IoT)–based system comprising an ESP32 microcontroller, a PZEM-017 sensor, and an RPM sensor. Experimental results demonstrate a positive correlation between water flow rate, turbine rotational speed, and generator output voltage. The system begins operating at a minimum flow rate of 35.2 L/s at 56 RPM, producing 0.2 V, while optimal performance is achieved at 45.3 L/s and 516 RPM, generating up to 13.3 V. These results indicate that the proposed prototype is a viable alternative renewable energy source for marine applications.

This study aims to analyze financial performance using economic, effectiveness, and efficiency indicators in budget management, particularly related to Non-Tax State Revenue (PNBP) during the 2019–2024 period. The method used is a quantitative descriptive approach by comparing budgeted and realized figures for both revenue and expenditure. The results indicate that the economic level is categorized as economical, as reflected by actual expenditures being lower than the allocated budget. In terms of effectiveness, revenue performance is classified as highly effective, with most realizations exceeding the established targets. Meanwhile, the efficiency level falls into the highly efficient category, indicated by relatively low cost ratios compared to the outputs generated. However, some fluctuations occurred in certain years, reflecting dynamics in budget management. Overall, financial performance can be considered good, although continuous evaluation is still necessary to maintain stability and improve the quality of budget management in the future.

This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.

Marriage is a very strong contract (mistaqan ghalidan) to obey Allah's commands and carrying it out is an act of worship. The goal is to realize a household life that is sakinah, mawaddah, and rahmah. In the realization of a household with the bonds of marriage there are components that cover it, both in terms of regulations and legal concepts. Basically, a marriage agreement is a form of protection or protection if in the future there are things that are not desired by both parties such as death, divorce or bankruptcy, the legal basis regarding the marriage agreement itself has been regulated in the Compilation of Islamic Law and the Marriage Law Number 1 of 1974 and the Constitutional Court Decision No. 69 / PUU-XII / 2015, After the birth of the Constitutional Court Decision Number 69 / PUU / XII / 2015, the marriage agreement has changed both in terms of the time of creation and the institution that has the authority to ratify the marriage agreement.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This research aims to examine the values contained in Dalihan Na Tolu through the perspective of Christian eschatology and examine its relevance to the mission of the Catholic Church in society. Dalihan Na Tolu as a socio-cultural system of the Batak community contains the values of respect, solidarity, responsibility, and brotherhood which play an important role in building social harmony. This research uses a qualitative method with a library research approach through the collection of data from various books, journals, Church documents, and scientific sources relevant to the research theme. The results of the study show that the values in Dalihan Na Tolu are related to eschatological expectations in the Christian faith, especially in building a life that reflects the love, brotherhood, and fellowship that God wills. In addition, Dalihan Na Tolu also has relevance in the Church's mission as a means of inculturation in the proclamation of the Gospel that is more contextual in the Batak community. Thus, local culture is not seen as an obstacle to faith, but rather as a means that can support the realization of the values of God's Kingdom in common life.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to analyze the conformity between the Tax Object Sales Value (NJOP) and land market value and its implications for optimizing Local Own-Source Revenue (PAD) from the Rural and Urban Land and Building Tax (PBB-P2) sector in Oebobo District, Kupang City. The research employed a quantitative approach with descriptive and comparative methods. Data were obtained from the Kupang City Regional Revenue Agency (Bapenda), the Directorate General of Fiscal Balance (DJPK), land market surveys, and property transaction data. The analysis was conducted by comparing NJOP values with actual land market prices using conformity ratio analysis. The results indicate that the conformity level between NJOP and land market value in Oebobo District remains low, ranging from 7.97% to 12.06%. Oetete Village recorded the highest conformity level at 12.06%, while Kayu Putih Village showed the lowest at 7.97%. These findings demonstrate that the NJOP determined by the local government has not yet reflected the actual market value of land. Although the realization of PBB-P2 revenue during 2021–2025 showed relatively effective performance, the low NJOP has caused the tax base to remain below the actual economic value of land, thereby limiting the optimization of PAD. Therefore, periodic and market-based NJOP adjustments are necessary to improve fiscal fairness, strengthen the regional tax base, and increase local revenue from the PBB-P2 sector sustainably.

This research reconstructs the concept of the ideal human being in Aristotelian philosophy and formulates its implications for contemporary character education. The study is grounded in modern educational challenges that require not only intellectual mastery but also the cultivation of complete character based on virtue. Using library research with a hermeneutic approach, this study critically interprets Aristotle’s key concepts, particularly eudaimonia, phronesis, and virtue ethics, and contextualizes them within current educational needs. Data were collected from relevant primary and secondary literature and analyzed through thematic and conceptual analysis to identify the relationship between Aristotelian ideas and character education. The findings show that the ideal human being, according to Aristotle, is one who achieves eudaimonia through the balanced development of moral and intellectual virtues, guided by phronesis as practical wisdom. Education is therefore understood as a gradual process of character formation through habituation, experience, role modeling, reflection, and ethical deliberation. This study proposes five strategies for Aristotelian character education: virtue habituation, experiential learning, educator role modeling, ethical deliberation, and context-based integral education. The study contributes a virtue-based educational model that emphasizes wisdom, responsibility, virtue, and the realization of the good life within society.