Publication Search

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

This study aims to explore the communication styles and experiences of healthcare workers in enhancing public service communication skills at Petir Community Health Center (Puskesmas Petir) in Tangerang City. Effective communication is a crucial factor in the quality of healthcare services for patients; however, various challenges such as time constraints, differences in patients’ backgrounds, and work pressure often hinder optimal interactions. This research employs a qualitative approach with a case study method, involving in-depth interviews, participatory observations, and document analysis to uncover the experiences, perceptions, and practices of healthcare workers in communicating with patients and the community. The findings indicate that communication skills are improved through internal training, peer mentoring, and the adaptation of communication strategies to match patient characteristics. Additionally, personal motivation, managerial support, and a conducive work environment play significant roles in the successful implementation of communication strategies. The results of this study provide an in-depth understanding of public service communication practices within the community health center context and serve as a basis for recommendations in developing training programs and policies to enhance the quality of interactions between healthcare workers and the community.

The practice of fishing using bombs (blast fishing) presents a serious threat to marine ecosystems and the sustainability of coastal communities' livelihoods. Law enforcement against these violations faces complex challenges, especially in large areas of water with limited fleet and patrol personnel. Perpetrators who move quickly and change locations, coupled with the lack of reports from the public due to fear or social ties, further complicate enforcement efforts. In addition, access to hidden locations and coordination between law enforcement agencies that are not optimal are also the main obstacles. Global studies confirm that the lack of effective law enforcement and adequate governance is a significant driver of these destructive practices, even beyond socio-economic factors. Therefore, a comprehensive strategy is needed that includes strengthening integrated marine patrols on a regular basis, imposing strict sanctions, increasing socialization of the dangers of fish bombs, and the active involvement of coastal communities as supervisors. A synergistic approach between law enforcement officials and local communities, combining prevention and joint management measures, is key to achieving effective marine conservation and sustainable management of fishery resources.

This community service program aims to empower the community of Ujung Tanah District, Makassar City in circular economy-based waste management. Ujung Tanah District as a coastal area with high population density faces complex waste problems, especially waste that ends up in the sea and disrupts the coastal ecosystem. The activities were conducted in four urban villages, namely Ujung Tanah, Tabaringan, Pattingalloang, and Pattingalloang Baru, involving 120 households as direct participants. The implementation methods included socialization and education, waste sorting and processing training, establishment of Waste Banks, mentoring for recycled product creation, and marketing system development. The results showed a significant improvement in community knowledge about waste management, with average scores increasing from 45.2 to 82.6. Four active Waste Bank units were established with a total of 320 household customers. The managed waste volume reached 2.4 tons per month with an economic value of IDR 8,500,000 per month. Recycled products include ecobrick crafts, bags from plastic packaging, and compost fertilizer. This program successfully changed the community paradigm from dumping waste into the sea to managing waste as a source of income.

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

Urban poverty remains a complex development challenge in Indonesia, including in Jambi City. This study aims to examine the influence of education level and unemployment rate on the poverty level in Jambi City. A quantitative approach was employed using secondary cross-sectional data at the sub-district level for the year 2024 obtained from the Central Bureau of Statistics. The dependent variable is the poverty rate, while the independent variables consist of the open unemployment rate and education level, proxied by the percentage of the population with at least secondary education (senior high school or equivalent). Data were analyzed using multiple linear regression with the ordinary least squares (OLS) method. The results indicate that the unemployment rate has a positive and statistically significant effect on poverty in Jambi City. Meanwhile, the education variable shows a positive but statistically insignificant effect on poverty. These findings suggest that unemployment is a dominant factor influencing urban poverty, whereas improvements in education alone have not been sufficient to reduce poverty without adequate job creation. The study highlights the importance of integrating education policies with employment-oriented economic development strategies. The results are expected to provide empirical evidence to support local governments in formulating more effective and integrated poverty alleviation policies at the urban level.  

The implementation of e-government is one of the local government's strategies in improving the quality of public services and realizing Good Governance. This study aims to analyze the implementation of e-government through the Tangerang LIVE Application as an effort to improve Good Governance in the Tangerang City Government. The research method used is a qualitative literature study approach through the search and analysis of various literature sources in the form of books, scientific journals, and official government documents related to e-government, the Tangerang LIVE Application, and the principles of Good Governance. This research analysis uses the Good Governance principles framework according to the United Nations Development Programme (UNDP), which includes transparency, participation, responsiveness, effectiveness and efficiency, and accountability. The results of the study indicate that the implementation of the Tangerang LIVE Application contributes positively to increasing public information disclosure, expanding public participation, accelerating government responses to public complaints, increasing the effectiveness and efficiency of public services, and strengthening the accountability of local government performance. However, there are several obstacles to achieving Good Governance through the Tangerang Live application and these obstacles become an evaluation of the Tangerang City government to innovate through e-government that supports the improvement of Good Governance in the Tangerang City Government. This study recommends strengthening digital literacy, improving institutional coordination, and sustainable system development to ensure optimal and inclusive e-government implementation.

This study aims to explore public perceptions of urban spatial planning policies in addressing the impacts of urbanization in Medan. Data were collected using a 15-item Likert-scale questionnaire and analyzed descriptively, using proxy factor analysis (PCA), and using cross-demographic difference tests. The initial sample size consisted of seven respondents. The results showed strong recognition of the impacts of urbanization, such as increasing land pressure, slums, and limited infrastructure. The majority of respondents also supported data-driven spatial planning to address these issues. However, there were doubts about the effectiveness of government land conversion controls, which were considered suboptimal. Nevertheless, these results demonstrate the importance of public participation in urban planning. The internal reliability of this study was relatively low, with a Cronbach's alpha value of -0.112, making the findings exploratory in nature. The researchers recommend that this study be conducted with a larger sample size and further testing to obtain more representative and valid results, as well as to delve deeper into public perceptions of urban spatial planning policies.

Smoking behavior among adolescents remains a major public health issue due to its high prevalence and potential long-term effects on physical, psychological, and social health. One key factor influencing adolescent behavior is the family environment. A family approach that incorporates effective communication, parental supervision, role modeling, emotional support, and consistent enforcement of rules is believed to significantly impact the prevention and reduction of smoking behavior in adolescents. This study aims to analyze the effect of a family approach on smoking behavior in adolescents. Adolescents who experience open communication, good supervision, and emotional support from their families tend to exhibit stronger self-control and are more likely to resist peer pressure to smoke. The findings suggest that an optimal family approach is crucial in shaping healthy behavior in adolescents and serves as an effective strategy in smoking prevention efforts. This approach not only helps in reducing smoking behavior but also fosters overall well-being by creating a supportive family environment. In conclusion, family involvement plays an essential role in promoting healthier behaviors in adolescents and preventing smoking, contributing significantly to public health improvement

This research extends the previous work of Tsaqila, Winiarti, and Widaningrum (2024), who applied the Complex Proportional Assessment (COPRAS) method within a decision support system for supermarket branch location selection. Unlike the prior study, which focused on Ponorogo through a web-based framework, this study expands the implementation of COPRAS to the Medan Area, Medan Kota, Medan Polonia, dan Medan Maimun districts, adapting it to local urban, social, and economic characteristics. The main objective is to identify the most strategic site for a new supermarket by analyzing multiple criteria, including land cost, population density, accessibility, safety, cleanliness, and disaster risk. Data were collected from both field surveys and official government publications. The findings reveal that the COPRAS method provides reliable and objective assessments among the evaluated alternatives, with Medan Area emerging as the most suitable location for supermarket development. Overall, this study broadens the practical scope of the COPRAS method in a different regional context and reinforces its reliability and adaptability as a multi-criteria decision-making tool in the modern retail industry.

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

This study examines the impact of industrial activities in Bontang City, a major center for natural gas processing and fertilizer production, which potentially increases heavy metal contamination in coastal waters. Specifically, the research focuses on the accumulation of lead (Pb) and copper (Cu) in Anadara granosa, a benthic bivalve selected as a bioindicator due to its capacity to accumulate pollutants. The study aims to analyze Pb and Cu concentrations in Anadara granosa tissues collected from the waters of Selangan Hamlet, Bontang City, as an indicator of local environmental quality. The research was conducted over a six-month period, involving shellfish and water sampling from four observation stations. Heavy metal analysis was performed using Atomic Absorption Spectrophotometry, and the results were evaluated against relevant environmental quality standards, including Government Regulation of the Republic of Indonesia Number 22 of 2021. The findings revealed the presence of Pb and Cu at all sampling stations, with varying concentrations. The highest Pb and Cu levels were recorded at the South Station, while the lowest concentrations were observed at the East and North Stations. Overall, the measured concentrations of both metals significantly exceeded established safety limits, indicating serious risks to aquatic ecosystems and human health. These results confirm Anadara granosa as an effective bioindicator of heavy metal pollution and highlight the urgent need for further studies and mitigation efforts.

The Information System registration module for the Regional Taxpayer Identification Number (NPWPD) was developed using the Laravel framework and implemented by the Taxpayer Identification Agency (BPPKAD) at Kediri City. The system was designed to digitize the NPWPD registration process, which was previously done manually. This traditional approach often led to long queues, extended processing times, and, at times, errors in data entry. The new system offers several key advantages, including an online registration form that allows taxpayers to upload required documents such as photos of ID cards, business locations, and other necessary paperwork. Data validation is performed by officers to ensure accuracy, and automatic notifications are sent to taxpayers, informing them of the status of their applications. The implementation of this system has had several positive impacts, such as significantly improving the efficiency of administrative processes, reducing the manual workload for officers, and increasing transparency and accountability in public services. Moreover, it has improved customer satisfaction by providing faster, more accurate, and more responsive services. This system supports the creation of a streamlined, user-friendly, and effective method for taxpayers to register for NPWPD online, enhancing the overall quality of public sector service delivery.

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

Tangerang City has the most applications in Indonesia, with 222 applications. All of these applications are supported by more than 100 servers located in the data center of the Tangerang City Communication and Information Agency. The large number of servers and applications that are managed brings up new problems in the midst of increasing complex cyber threats, especially in government data centers. One of them is how to monitor and respond quickly when there is an attack on the existing system. The implementation of a cyber security system based on Wazuh, Shuffle, and YARA is able to monitor threats in realtime and automate responses against attacks. Wazuh acts as a log-based monitoring and detection platform and behavior analysis, Shuffle is used to automate incident response through integrated workflow, and YARA is applied for signature-based malware identification. The PPDIOO (Prepare, Plan, Design, Implement, Operate, Optimize) method used in this research is used as a framework in designing and evaluating the system. From the research conducted, it is expected that Wazuh successfully monitors anomalies that occur on the server which will then be forwarded to Shuffle to automate the next steps to be taken. YARA integrated with Wazuh also successfully detects and quarantines malicious files that enter the server automatically based on the available signature list.

This community service activity aimed to strengthen the capacity of Percik staff and Sobat Anak facilitators through basic sign language training in collaboration with the Sahabat Tuli Salatiga community. Inclusive multicultural education requires educators and facilitators to be able to engage all children, including those with hearing disabilities. The Sobat Anak Program initiated by Percik Salatiga promotes interfaith and multicultural education for children from diverse backgrounds; however communication barriers remain due to facilitators’ limited knowledge of sign language. The community service employed a needs assessment, participatory training sessions, and evaluation using pre-test and post-test analyzed through N-Gain scores. The results show an N-Gain value of 0.79, categorized as high, with an effectiveness level of 78.89%. These findings indicate that basic sign language training is effective in improving participants’ understanding in supporting more inclusive multicultural educational practices. This activity highlights the importance of collaboration between higher educations, civil society organizations and disability communities in advancing the No One Left Behind principle within inclusive education initiatives.

This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.

This study aims to analyze the role of innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Medan City. The research employs a qualitative approach through direct interviews with several MSME owners from various business sectors. The results reveal that innovation plays a significant role in strengthening business competitiveness through product development, digital marketing strategies, and improvements in production processes. Product innovation among MSMEs includes changes in design, quality enhancement, and product diversification based on market demand. Meanwhile, marketing innovation is achieved through the utilization of social media and digital platforms to expand market reach and improve customer engagement. However, MSME actors still face challenges such as limited capital, low digital literacy, and lack of access to training and mentorship. Therefore, collaboration between business actors, government, and supporting institutions is essential to build a sustainable innovation ecosystem that strengthens the competitiveness of MSMEs in the digital era.

The purpose of this study is to develop teaching materials in the form of interactive textbooks on the subject of Rukun Iman (the Five Pillars of Islam) for MIS NU students in Palangkaraya City. The motive for this study is the need for more contextual and relevant teaching resources on Aqidah Akhlak (Islamic beliefs and morals) in order to optimize students' understanding. The ADDIE development model, which includes the phases of needs analysis, product design, development, implementation, and evaluation, was used in this study. Validation was carried out by subject matter experts, design experts, and educators as practitioners to ensure the suitability of the product. Based on the validation results, subject matter experts and designers consistently rated the teaching materials as “very feasible” in terms of media functionality, visual appeal, and material completeness. Improved learning outcomes through pre- and post-tests, as well as a feasibility rate of 93.02%, were demonstrated during implementation in a field test with 30 second-grade students. Moderate to significant learning gains were shown by N-Gain analysis. The findings prove the effectiveness of interactive learning books in improving students' understanding of the Five Pillars of Islam and providing alternative teaching resources that are more interesting and easier to understand. It is hoped that this publication will serve as a guide for educators in Islamic elementary schools to maximize the teaching of Aqidah Akhlak.