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This research is intended to be able to apply the Waterfall method in developing a website-based queuing system at the Pratama Tax Office (KPP) Samarinda Ilir. With a primary focus on improving efficiency and customer experience, this study conducted additional evaluation through Black Box testing. This method systematically tests system functionality from the user side. The stages of requirements analysis, design, implementation, Black Box testing, and maintenance, ensure the development of a structured and scalable system. The results are expected to provide effective solutions in modernizing the queuing system, improving services, and meeting needs at the tax office.

The rise of the internet horror can be found online, in particular as a type of stories called the “creepypasta”. There seems to be a few studies on creepypasta that focus on the narrative structure. An American philosopher Noël Carroll who explains the structure of horror narratives and how it can be used to produce the desired horror effect. The theory used in this research is the plot structure and suspense as stated by Carroll. The central question of this research is how to explain the structures of plot and suspense in a creepypasta story, in light of Carroll’s theory. The creepypasta selected for this study is “Abandoned by Disney” by Christopher Howard Wolf. The analysis is conducted using qualitative content analysis method. The findings show that the plot structure corresponds to Carroll’s complex-discovery plot, with a longer onset stage, where the story’s monster is foreshadowed, and a shorter discovery stage, where the monster is revealed. The suspense, in the form of story questions generated in the reader, corresponds to the plot stages; the longer onset stage generates more questions to sustain suspense, and the discovery stage generates fewer questions as the monster is revealed.

Community participation in environmental protection is a very important and main component so that the living environment where humans live is safe, comfortable and provides prosperity for humans. Ambon City is the capital of Maluku Province. Ambon City consists of several sub-districts. It can be seen that in recent years the Ambon city forest environment and residential areas have experienced several fires which resulted in destruction and damage to the environment along with buildings and structures as well as loss of life. This is what happened in South Leitimu District, Sirimau District, Nunaniwe District. The cause is indicated by the low level of community participation in protecting the environment. This can be seen from human negligence or negligence, deliberate human actions, human carelessness. The aim of this community service activity is to increase public knowledge and understanding through educational and socialization facilities in order to reduce to a minimum the damage and destruction of the environment along with the loss of life.

When science and technology develop, there are new methods for committing crimes. One of the criminal acts is online gambling. This can happen because current media and facilities make it easier for people to access gambling sites and applications. To eliminate this act, a provision is needed that strictly prohibits this act and determines the consequences for those who violate it. Online gambling violates Indonesian law and societal values. The aim of this research is to observe the negative impact of online gambling on the community in Rulung Sari Village, South Lampung Regency. The research methodology used includes surveys, interviews and data analysis to understand the social, economic and psychological impacts caused by online gambling practices. Research shows that online gambling has had a significant negative impact on the social structure of society, harming the local economic sector, and causing psychological problems among individuals and families. The implications of these findings underscore the urgency of the need for preventive and intervention measures to reduce the negative impacts of online gambling and protect the welfare of the Rulung Sari Village community as a whole.

Technological developments have had a huge impact on the banking system, one example of the impact of developments is increasingly modern payment systems such as mobile banking. Bank NTT is one of the banks that provides mobile banking services called B'pung mobile. This research aims to determine consumer preferences for mobile banking services at Bank NTT. This research uses a qualitative descriptive approach, by conducting structured interviews with informants and NTT bank customers. The research results show that consumer preferences for mobile banking services at NTT banks continue to experience positive developments in line with technological advances and changes in user behavior, ease of access, transaction security, feature and functional innovations are getting better. However, in its implementation there are several problems, namely a weak internet connection, no fingerprint feature and also a top up feature that is difficult to access.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.

This research ais to descrribe implementation of the Masteryy Learning Mode in teaching writing of advertisements, posters, and slogans in the eighth-grade class at SMPN 17 Semarang. The research method employs a qualitative descriptive approach, focusing on variables such as mastery learning, advertisements, slogans, and posters. The sample consists of one Indonesian language teacher and 30 eighth-grade students selected through purposive sampling. Data collection involves observation, Student Worksheets (LKPD), interviews, and documentation. The results indicate the effectiveness of the model's implementation, characterized by structured steps, a crucial role for the teacher, and active student involvement. Formative evaluation also aids in students' understanding and prepares them for higher levels.  

Literary works are human-made products that express the creation’s thoughts, ideas, understanding and feelings about life in imaginative and emotional language. As imaginative works, literary works have an interesting and useful function in unriching the readers inner experience. The aim of this research is to describe the behavior of the main character using the personality structure analysis of sigmund Freud theory which consists of ideas, ego, superego. The type of method used is descriptive qualitative, this method serves to simplify a problem so that i tis easier to break down and understand and easier to descriptive carefully and systematically about the novel Senja, Rain, & Stories That Have Been Finished by Boy Candra. The steps taken in data analysis and data collection are by grouping data according to Freud’s personality structure.

Indonesia is one of the developing countries, to carry out fair and equitable development throughout Indonesia, there is a need for sufficient energy as a driving motor for development itself. Electricity distribution in Pekanbaru, as in other regions of Indonesia, is handled by the State Electricity Company (PLN) as the largest electricity supply company in Indonesia. PT. PLN (Persero) Pekanbaru ULP Panam branch as one of SOEs that aims to provide services in the field of electricity to the community (Public Utility). Organizational structure that is a primary and absolute requirement for increasing employment, responsibility and achievement of established goals. The purpose of this study is to describe and analyze PT.PLN services in handling customer complaints and identify and analyze the inhibitory factors of PT.PLN services in handling customer complaints. This study used Zeithaml's theory of five indicators: Tangible, Reliability, Responsiveness, Assurance, Emphathy. The methods used in this study are qualitative research methods that are descriptive. With data collection techniques, observation interviews and documentation. The service provided by PLN ULP Panam is still insufficient because of the many customer complaints that resulted in the service process being hampered. The service provided by the officers is not sufficient in responding to customer complaints and the SOP or Service Standards for officers in handling customer complaints do not exist. PLN ULP Panam must take this problem seriously because if there is no SOP or Service Standard, it is detrimental to the service process provided to customers.

This research aims to investigate, analyze and understand how planning and contingency planning can be linked to the implementation and management of Work from Home (WFH) policies in organizations. The results of research on planning, contingency planning and its relationship with work from home (WFH) include: a) Mature planning supports WFH success: Companies with mature and structured planning tend to be better prepared to face challenges and take advantage of the benefits of the WFH work model.b )Contingency Planning is Important: Preparedness in dealing with emergency situations or sudden changes is key in the successful implementation of WFH.c)Positive Correlation between Planning and WFH Effectiveness: A positive correlation is seen between the level of thorough planning and the level of effectiveness and productivity in a WFH work environment. D)Challenges in WFH Require Creative Solutions: While strong planning is important, communication, collaboration and company culture challenges remain the primary focus in a WFH environment.

This research aims to investigate, analyze and understand how planning and contingency planning can be linked to the implementation and management of Work from Home (WFH) policies in organizations. The results of research on planning, contingency planning and its relationship with work from home (WFH) include: a) Mature planning supports WFH success: Companies with mature and structured planning tend to be better prepared to face challenges and take advantage of the benefits of the WFH work model.b )Contingency Planning is Important: Preparedness in dealing with emergency situations or sudden changes is key in the successful implementation of WFH.c)Positive Correlation between Planning and WFH Effectiveness: A positive correlation is seen between the level of thorough planning and the level of effectiveness and productivity in a WFH work environment. D)Challenges in WFH Require Creative Solutions: While strong planning is important, communication, collaboration and company culture challenges remain the primary focus in a WFH environment.

Cooperation between economic actors such as financial institutions is an embodiment of the concept of the rule of law in economic development. Financial institutions such as banks provide credit to the public but there are also credit risks. So Bank Indonesia issued Guidelines for Preparing Credit Policies (PPKPB) for Commercial Banks, on March 31 1995, through Bank Indonesia Directors' Decree No.27/162/KEP/DIR which contains credit agreements in standard form. The existence of standard clauses in bank credit agreements containing the debtor's obligations, which aim to protect the creditor's interests, is unfair to the debtor. For this reason, it is necessary to study the weaknesses in the regulation of default on agreements with guarantees of mortgage rights. This research is based on John Rawls's Theory of Justice and Lawrence M. Friedman's Legal System Theory. The research specifications are analytical descriptive, with a sociological juridical research type. Regulations on default on agreements with guaranteed mortgage rights have weaknesses in the legal structure aspect, namely the lack of synergy between law enforcement officials. Apart from that, there are weaknesses in the legal substance aspect, namely related to the provisions contained in Article 15 UUHT, as well as weaknesses in the legal culture aspect which can be seen from the public's lack of knowledge about credit agreements and the lack of socialization regarding legal regulations related to the basic principles of agreement law.

Ethnobotany has a very important role in society, including as a symbol of identity for a community group, including in the traditional area of ​​Cikondang Traditional Village, Bandung Regency, West Java Province. The traditional area is a small part of the traditional village covering an area of ​​3 hectares which consists of 7 sub-regions including prohibited forest, traditional rice fields, traditional gardens, traditional houses, traditional graves, saung lisung and bale paseban. The aim of this research is to examine the use of plants in traditional areas by the people of Cikondang Traditional Village in daily life, architecture and traditional ceremonies. This research is a qualitative research approach using survey methods and semi-structured interviews. 34 types of plants from 24 families were obtained, the highest use was as traditional ritual materials and the most widely used part of the plant was fruit. The people of Cikondang Traditional Village have a strong attachment to plants as evidenced by the use of plants in various aspects of their lives.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

Laboratories are uniform in terms of management and availability of complete equipment. Attention is needed to manage the laboratory well. More specifically, the science laboratory includes the fields of Biology, Chemistry and Physics. This research aims to find out how science laboratory services are managed at Ma Annuriyyah Jember. The emphasis of this research is how the head of the laboratory carries out management so that the science laboratory services at Ma Annuriyyah Jember can function well in accordance with the observations that will be made. This research uses qualitative research methods with research data collection instruments using interviews, observation and documentation. The results obtained from this research are that the science laboratory service management process at Ma Annuriyyah Jember is carried out well, both from the ongoing science laboratory program planning and the existing science laboratory management structure, at the Ma Annuriyyah school the science laboratory is not only used for practice. Only, but as a classroom where science laboratory learning takes place.

Physical growth is the process of change that occurs in the size, shape and structure of an individual's body as they age. In the context of education, understanding physical growth is very important as it can affect the learning process and overall development of learners. In essence, growth emphasises the physical changes of each child. At this time they need balanced nutrition, so that physical growth can be in accordance with the stages that should be. Growth is expected to be in accordance with the developmental tasks that must be passed. This study uses a survey approach research method which is part of a quantitative approach, with observation, interview, questionnaire filling, and documentation techniques. The research subjects were principals, teachers, parents, and students. The results showed that there are differences in how to educate children in the past era with the current one, and also in accordance with what we read in journals and books that are the reference of this research.

This article discusses the important role of language error analysis in improving one's writing skills. Language error analysis plays a crucial role in the language learning process, especially in the development of writing skills. By understanding the errors made in writing, one can identify frequently occurring error patterns and address them. The language error analysis method not only helps correct grammatical errors, but also opens up a deeper understanding of better language structure. With a better understanding of mistakes made, one can improve clarity, coherence, and cohesion in one's writing. This article also highlights how the use of language error analysis techniques in the learning process can provide constructive feedback to writers. Thus, this article emphasizes the importance of language error analysis in supporting the improvement of one's writing ability.  

English speaking skills are an important aspect in developing high school students' communication skills. This workshop aims to improve high school students' speaking skills, especially in understanding and expressing ideas clearly. The workshop will cover a variety of communication strategies and techniques involving active interaction, group discussions, and hands-on exercises. Through a practical approach, workshop participants will be empowered to overcome common obstacles in speaking, including unclear expression of ideas, appropriate use of body language, and effective word choice. The expected result of this workshop is an increase in students' ability to compose and convey ideas in a structured and convincing manner. Apart from that, it is also hoped that there will be an increase in students' self-confidence in speaking in public. Thus, this workshop focuses not only on academic aspects, but also on developing interpersonal skills that are important for future success.  

This article discusses the role of catechesis and family dynamics in dealing with the complex dynamics of the contemporary era characterized by social change, technological advances, and moral crises. Social change poses new challenges in family structures and norms, requiring catechesis to align its guidelines with modern family realities. Meanwhile, technological progress requires the adaptation of catechesis to take advantage of new media without losing the essence of spiritual values. The moral crisis engulfing society reinforces the need for catechesis that can provide relevant ethical guidance. Family dynamics, as the basis of religious education, take center stage in understanding how catechesis can support the formation of character and moral values in the family environment. Collaboration between church and family was identified as a key element in ensuring holistic and effective religious education. Through this article, it is hoped that a deeper understanding of how catechesis can respond to changing times and remain relevant in forming the foundations of faith and morals in the contemporary family.