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Citra Ayu Isnina Alfi Wijayanti; Christian Wiradendi Wolor; Eka Dewi Utari

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the impact of employee welfare on working conditions at PT P, focusing on welfare policies and facilities such as health insurance, employment insurance, on-site clinic services, maternity leave, workload balance, and working hours. Using a qualitative descriptive method, data were collected through interviews and direct observation of several employees. The findings show that company-provided welfare positively influences working conditions. Health facilities and work protection increase employees' sense of security and comfort. In addition, fair working hours, sufficient rest time, and attention to both physical and psychological well-being enhance work motivation and employee loyalty. Employees feel appreciated when the company supports work-life balance, leading to a more productive, harmonious, and low-conflict work environment. The study concludes that employee welfare is a key factor in shaping the quality of the workplace. 

Daniel Naramesakh; Maria Indriyani Hewe Tiwu; Fransina W. Ballo

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The purpose of this study is to determine the magnitude of the influence of inflation and interest rates on economic growth in Kupang City. The research used is quantitative research analyzed using the help of the SPSS (statistical package for the social sciences) time series data software program. The data collection for this study is secondary data from the East Nusa Tenggara Central Statistics Agency and Bank Indonesia in 2013-2022 in the form of quarters (time series) in NTT Province. The results of the study show that the results of the regression analysis, inflation does not have a significant effect on economic growth in Kupang City during the 2013-2022 period. The results of the partial test (t-test) show that changes in interest rates play a role in determining the dynamics of economic growth, where lower interest rates tend to encourage increased investment and consumption, while higher interest rates have the potential to restrain economic activity because they increase borrowing costs. The results of the simultaneous test (F test), inflation and interest rates have a significance value of less than 0.05, which means that both variables simultaneously play a role in determining economic growth. The coefficient of determination (R²) value of 35.11% indicates that only a small portion of the variation in economic growth can be explained by inflation and interest rates. The remaining 64.89% is influenced by other factors outside the model, such as investment levels, government spending, unemployment rates, fiscal policies, and external factors such as global commodity prices and national economic conditions.

Wa Ode Puput; Abdul Manan; Safril Kasim; La Ode Midi; La Ode Siwi +1 more

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The purpose of this research is to find out the Participation of Traders in the Waste Management of the Laino Central Market of Muna Regency City. This research uses several methods of Porposive Sampling techniques. The slovin formula is used to determine the number of samples that will be studied, and qualitative descriptive analysis is used to analyze the market waste management system, the behavior of traders carried out by collecting data through observation, interviews, documentation. Based on the results of this study, it can be concluded that the Participation of Traders in the Waste Management of the Laino Central Market of Muna Regency with a medium participation criterion of 61,44 %. This can be seen from the articipation of traders such as providing garbage containers at the sales location, collecting waste directly to the temporary disposal site, easy to reach the temporary disposal location, on time in paying dues, cleaning garbage before and after trading, approving people who dispose of garbage correctly. While the rest with a low criterion of 38.55% shows the lack of Participation of Traders in Market Waste Management in terms of attending meetings to discuss hygiene issues, and a joint evaluation of the cleanliness of the Market Environment.

Raaken Danendra A W; Silvana Purbawanti; Zella Fathona Aska

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to find out how the role of e-commerce increases opportunities for MSMEs in Indonesia. The method used in this research is a qualitative approach with literature study as the main data source. We carried out the data collection process by searching literature with the keyword "The role of e-commerce in Indonesian MSMEs." on the Google Scholar platform. The results show that e-commerce has made a significant contribution to the MSME players themselves. The role of e-commerce has also increased since the COVID-19 pandemic, which at that time became the main solution for MSMEs to survive amidst the crisis caused by restrictions on physical activity. With e-commerce integrated with social media, MSMEs can still operate and maintain income because they are able to adapt to changes in market behavior. However, this research also identified several main challenges, one of which is the low interest in reading which causes a lack of digital literacy among MSME players. Therefore, technology training, digital infrastructure development, and policies that support the empowerment of MSMEs in the digital era are needed. By conducting this research, of course there is hope that strategic steps can be formulated to maximize the potential of e-commerce, not only in expanding market access on a global scale, but also being able to increase the global competitiveness of MSMEs in a sustainable manner.  

Rika Pertiwi; Asnidar Asnidar; Nurlaila Hanum; Puti Andiny; Safuridar Safuridar

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine and analyze the Level of Education, Economic Growth, and Population Density on Quality of Life in Aceh, using a descriptive-quantitative approach in the form of time series data, for 5 years in the form of secondary data selected from the total of Aceh Province. The model used in this study is a multiple linear regression analysis model (Multiple Linear Regression) based on the OLS (Ordinary Least Square) method. Simultaneously, the F test shows that the three independent variables together have a significant effect on quality of life, with a calculated F value = 85.495, sig. = 0.000, and F table = 2.70. The coefficient of determination shows a value of R Square = 0.728, which means that 72.8% of the variation in quality of life can be explained by education level, economic growth and population density, while the rest is influenced by other variables outside the model.

Nadhila Khairunisa; Zidni Imanurrohmah Lubis; Rizal Septian

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

Nadhila Khairunisa; Zidni Imanurrohmah Lubis; Rizal Septian

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

Tassya Putri Azzahra; Rayyan Firdaus

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In writing this article, the author examines the role of the laity in the church, highlighting the development of their participation methods over time. The laity, as non-clergy members, contributed to the mission of the church and the spread of the gospel. From an active role in the early church, they experienced a transformation in the middle ages, but the protestant reformation restored their involvement through the concept of the "priesthood of all believers." the research method used is a literature study with qualitative analysis of relevant documents and literature. This study shows that the laity are not only recipients of teachings, but also agents of significant change in life

Aburizal Anshori; Fathona Khoirunnisah; Restiyeni Aulia; Hesti Kusumaningrum

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

Iqbal Maulana Sidik; Sri Resti Sulistiawati; Nurul Hikmah; Herliana Herliana

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllables (guru wilangan), the final sound of the word (guru lagu), and the number of lines (pada lisan) in each stanza. In addition, pupuh also has its own character or characteristics that distinguish it from one another. However, pupuh is not just written poetry. Pupuh is also often combined with music and dance. So that it becomes a complete art performance. Pupuh production involves creativity in word choice, rhyme and rhythm to convey a message. The themes raised in pupuh are very diverse, ranging from love, affection, life, daily life, to advice and moral teachings. Through pupuh, we can understand more about the history, customs and noble values of the Sundanese people.Pupuh kinanti and pupuh balakbak are pupuh in Sundanese literature. Pupuh kinanti is a pupuh known for its expression of affection. The characteristic of pupuh kinanti lies in its guru wilangan and guru lagunya. While pupuh balakbak is a pupuh that is more inclined to the theme of humor, satire, and even social criticism. The language used is more relaxed and straightforward, has a different guru song and guru wilangan from kinanti. The basic difference between pupuh kinanti and balakbak lies in the theme, atmosphere, and social function. Pupuh kinanti is more introspective and explores inner feelings while pupuh balakbak is more extroverted and functions as a means of entertainment.Besides being a form of self-expression, pupuh also has social functions such as education, entertainment, and cultural preservation. Pupuh has developed over time, both in terms of form and content. Pupuh is not only present in literary works, but also in the daily life of the Sundanese community, for example in folk songs or rhymes.

Joe Pratama Saragih; Achmad Widodo; Mokhamad Nur Bawono; Awang Firmansyah

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

Football is a popular sport that appeals to the public. The purpose of the study was to determine the most dominant playing technique skills and quality of playing techniques from the Manchester City Team. The type of research used is quantitative descriptive research with a descriptive method approach. The subjects used in the study were all players who played in the match between Manchester City against Sevilla in the group, RB Leipzig in the last 16, Bayern München in the last 8, Real Madrid in the last 4, and Inter Milan in the final. While the object of this research concerns playing technique skills such as: passing, shooting, dribbling, ball control, and heading.It can be concluded from the results of the analysis of the Manchester City team in five matches in the UEFA Champions League season 2022-2023, namely: The average percentage of the most dominant and best techniques used by the Manchester City team is passing 564 times (88%%), shooting 17 times (54%), dribbling 26 times (62%), ball control 427 times (96%) and heading 21 times (53%), The most dominant technique used by the Manchester City team in the five matches was the passing technique 2,818 times and the ball control technique was the technique that had the highest quality (96%) compared to other techniques, The average percentage of Manchester City team techniques against all opponents, seen from the percentage of playing technique skills, the Manchester City Team excels in all playing techniques such as passing (by 6%), shooting (by 20%), dribbling (by 16%), ball control (by 2%) and heading (by 6%).   Based on statistical data on all playing technique skills of the Manchester City team and their opponents, overall (first half, second half and full time) the percentage of Manchester City team playing techniques only lost in one aspect of the technique, namely heading techniques (by 1% in the second half) the rest were able to excel, both in the first half, second half, and in full time, this proves that the percentage of successful passing, shooting, dribbling, ball possession and heading techniques can have an influence on the final result of the match. But in addition to the techniques possessed by players, there are other factors that affect the outcome of the match, such as: game tactics, understanding of game strategy, formation and mental factors.  

Romauli Situmorang; Cahya Putri Ramandhani; Asima Pasaribu; Ema Serika Ginting; Mira Susilawarni +1 more

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Rumah Makan Citra Minang was established in 2020 and has become one of the favorite places to eat in Percut Sei Tuan District, Deli Serdang Regency, North Sumatra. However, in recent times the Citra Minang Restaurant has experienced several obstacles that can hinder the progress of its business and labor productivity. The purpose of this study is to find out how the influence of citra minang restaurants on labor absorption. And this data was collected through direct observation to the research site using quantitative and qualitative data analysis techniques. The results of this study show that the Citra Minang restaurant has a very significant role in the absorption of labor as well as the local economy and the wider community.

Mira Ulyati; Resti Isha Palupi; Muhammad Nur Fauzan; Muhammad Kurniawan

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of the Human Development Index and (small) business growth on economic growth in 2014-2024. The independent variable is the influence of the Human Development Index and business growth (small). And the dependent variable is economic growth. This study uses secondary data in the form of a time series, namely a time series for 10 years, namely from 2014-2024. Data obtained from BPS Indonesia. The research method is quantitative with data analysis used by researchers, namely classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression and statistical tests (determination coefficient tests (R2), t tests and F tests) using eviews-10. The results of partial regression coefficient (t-test) show that the human development index has no effect on economic growth. While Small Business Growth (Micro) Significant effect on economic growth. The results of the F test analysis show that there is a joint and significant influence of the two independent variables, namely analyzing the influence of the Human Development Index and business growth (small) on the dependent variable, namely country growth.

Mira Ulyati; Resti Isha Palupi; Muhammad Nur Fauzan; Muhammad Kurniawan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of the Human Development Index and (small) business growth on economic growth in 2014-2024. The independent variable is the influence of the Human Development Index and business growth (small). And the dependent variable is economic growth. This study uses secondary data in the form of a time series, namely a time series for 10 years, namely from 2014-2024. Data obtained from BPS Indonesia. The research method is quantitative with data analysis used by researchers, namely classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression and statistical tests (determination coefficient tests (R2), t tests and F tests) using eviews-10. The results of partial regression coefficient (t-test) show that the human development index has no effect on economic growth. While Small Business Growth (Micro) Significant effect on economic growth. The results of the F test analysis show that there is a joint and significant influence of the two independent variables, namely analyzing the influence of the Human Development Index and business growth (small) on the dependent variable, namely country growth.

Aisya Aisya; Helniyani Helniyani; Putri Wulandari; Dwi Noviani

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

There was a divorce that broke the relationship between a husband and a wife. But there are other attempts to unite the couple through one word called reference. This study aims to describe and analyze the different references and reference procedures between the KHI and some of the Mazhab views. The research carried out using library research with the collection of data obtained from the study of the library (library research). The data received is divided into two primary data and secondary data. Furthermore, the data analysis techniques in this research are qualitative with deductive-inductive reasoning. The results of the study show that there is a reference difference in the view of the mazhab and KHI which is the maintenance of marriage. According to Mahab Shafi'i, the reference is to restore the status of marriage law in the midst of 'iddah after the occurrence of talak Raj'i. According to the hambali reference was to return to the state of the wife after the happening of the talak raj'i and is still in the iddah without repeating the interruption. Meanwhile, according to Imam Malik the referral is the return of the wives who have been interrogated other than Ba'in, with without doing interruptions and in the time of iddah. The husband who commits a ruse is a man who is lawful, reasonable, self-righteous, and not a murderer. According to Mazhab Syafi'i, the reference must be expressed in a clear or concise manner. However, according to the scholars, including Mazhab Hanafi, referrals are usually performed orally and are usually also performed directly by spouses. When the husband and wife of the village office are required to request a letter of reference for reference to KUA by showing an act of divorce issued by the Religious Court then to the office of religious affairs with the purpose of informing the KUA to reference, conducting examination, paying the fees of the registrar of references then issued the testimony has made a reference published by KUA and revoking the marriage book

Atin Srihandayani; Meylina Astuti; Ratna Sari; Mustafiyanti Mustafiyanti

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

At the National Teacher's Day commemoration event in 2019 the Minister of Education and Culture or the Ministry of Education and Culture initiated the concept of "Free Learning Education". This concept is a response to the needs of the education system in the era of the industrial revolution 4.0, Minister Nadiem Makarim said that freedom to learn is freedom to think, freedom to think is determined by the teacher, so the main key that supports the new education system is the teacher, where the teacher is tasked with shaping the future. front of the nation. The concept of Freedom to Learn is no longer an idea but rather a policy that will be implemented. Freedom to learn is a word that is often interpreted and explained as freedom in its true sense. The point of the problem is that there are still restrictions everywhere, especially in education, educators and students cannot feel sufficient autonomy to determine the direction of policy in learning and teaching because they are still regulated by regulations which make the implementation and evaluation process plans carried out seem limited and tie. The concept of Freedom of Learning is an agreement in reconstructing the national education system, by reorganizing the education system in order to support the progress of change and progress of a nation that adapts to changing times.    

Conbaiamore Beri; Nikson Tameno; Aldarine Molidya

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze: 1) the effect of the number of tourists on local original income in Alor Regency, 2) the influence of tourist attractions on local original income in Alor Regency, 3) the effect of hotel occupancy rate on local original income in Alor Regency, 4) The effect of the number of tourists, tourist attractions and hotel occupancy rates in Alor Regency. The type of research used in this study is quantitative descriptive research. Data types and sources use a quantitative approach with secondary data in the form of time series data with an observation period of 2011-2021. The results showed that: hypothesis First, a positive and significant influence between the number of tourists on local original income in Alor Regency as shown by a coefficient value of -894960.9, Because the calculated t value is -0.332076 < t table 1.943 with a significant value of 0.7511 > α = 0.05, then reject Ho and accept Ha. This means that if the number of tourists increases by one percent, it affects the original income of the Alor Regency area by 0.332076.Second, tourist attractions have a significant and positive effect on the original income of the region in Alor Regency, which is shown by the value of the coefficient of 4.59E + 08. The value of this coefficient is significant because the calculated value of 0.607077 < ttable 1.943 and significant 0.5660 >α = 0.05 then reject H0 and accept Ha. This means that if the tourist attraction increases by one percent, the original income of the Alorakan Regency area increases by 0.607077. Third, the hotel occupancy rate does not significantly affect the local original income, which is indicated by the coefficient value of 6.44E+09. The value of this coefficient is not significant because the calculated value, 0.624792 > ttable of 1.943 with a significant value of 0.5551 >αα = 0.05 then reject H0 and accept Ha. This means that there is no influence between hotel occupancy rates on the original income of Alor Regency. Fourth, the number of tourists, tourist attractions and hotel occupancy rates simultaneously have a positive and significant effect on the original income of the Alor Regency area, which is indicated by the value of Fcalculate 53.71137 > Ftable 3.326 and a significant value of 0.038976<α = 0.05, then reject H0 and accept Ha. This means that the number of tourists, attractions and hotel occupancy rates can affect the variance in local original income by 54% and the rest is explained by other variables.

Rofi Aditya Nugroho; Annike Resty Putrie

Jurnal Manajemen Kreatif dan Inovasi 2024 International Forum of Researchers and Lecturers

Transportation is a service system in which vehicles and infrastructure are used by the community to facilitate travel between cities and countries. One of the modes of transportation at this time that is developing is air transportation. In the changing transportation industry, there is also a need to maintain, develop and provide airport transportation facilities. With the provision of these facilities, passengers are expected to feel comfortable and safe when traveling by plane. Therefore, airport facilities have now been improved with free wi-fi specifically for air transportation service users so that passengers feel comfortable while waiting for the plane to arrive at the airport lounge. Room temperatures that are too hot or too cold can cause interference. A hot or humid room can cause a psychological reaction in humans. The purpose of this study is to determine the effect of the availability of facilities in the waiting room on passenger satisfaction and to determine how much influence the availability of facilities in the waiting room on passenger satisfaction. The research method that the researchers used in this study is a quantitative method whose processing was tested using the SPSS Version 26 application. Some of these tests include descriptive analysis, simple classical assumptions, coefficients of determination, and hypotheses. Based on the results of the test carried out, a significance test value of 0.000 < 0.05 was obtained and a calculated t value of 16,273 > t table of 1,660 so that it can be said that Ha was accepted and Ho was rejected. Judging from the R square value of 0.730, which means that the variable availability of waiting room facilities (X) affects the variable of passenger satisfaction (Y) at Sultan Mahmud Badaruddin II Airport Palembang by 73.0%.

Dyah Nuraliza Pramesthi; Ika Fathin Resti M

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

Transportation needs will continue to grow over time. One mode of transportation that has many fans is air transportation. Air transportation was chosen because it is a type of transportation that is efficient in terms of time. Airports are a very important factor in supporting the implementation of air transportation activities. With the increase in the number of people's needs, the number of passengers increases so that aircraft movements also increase. The increase that occurs has an impact on On Time Performance. This research uses qualitative methods with resource persons who are members of the Apron Movement Control (AMC) unit. The results of this research show that the available parking stands can fulfill efforts to achieve On Time Performance (OTP). And efforts that can be made by the Apron Movement Control (AMC) unit are to coordinate with related parties such as Ground Handling companies, Airlines, ATS and other units. Apart from that, regular briefings are also carried out to maintain and maintain punctuality of service on the apron.  

Bambang Suprianto; Jiwa Riwayanti

Journal of Administrative and Sosial Science (JASS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the implementation of digital fiscal surveillance through the use of tapping boxes in optimizing restaurant tax collection in Ogan Komering Ilir Regency. The research employs a descriptive qualitative approach with data collected through in-depth interviews, observations, and documentation studies. Data were analyzed using the reduction, presentation, and conclusion drawing model proposed by Miles, Huberman, & Saldaña. The findings reveal that the implementation of tapping boxes enhances transparency and accountability in restaurant tax collection by providing real-time transaction data. The devices strengthen taxpayer compliance, particularly in terms of instrumental compliance, as the risk of detection for non-compliance increases significantly. Nevertheless, several challenges remain, including resistance from some restaurant owners, limited internet infrastructure, and the need for regular device maintenance. Overall, tapping boxes hold significant potential for optimizing restaurant tax revenues at the regional level, provided that local governments improve socialization, technical support, and digital infrastructure readiness.