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Groundnut plants must be well maintained so that they can be food crops that have economic value and high fat and protein content. Many farmers still plant with the old pattern so that peanut plants are less fertile because they are affected by pests and other diseases. So with an expert system to diagnose peanut plants can help farmers or the general public in knowing the solution if experiencing problems or symptoms of this peanut plant. The application of the WP (weighted product) method can help the application become structured. From the results of the study, the expert system for diagnosing peanut plants can help many people for use as fundamental insights.

The development of Islamic banking plays a crucial role in driving economic growth through the principles of fair finance. However, the performance of Islamic banks still faces challenges in maintaining stable profitability. Two key factors often cited as determinants of performance are risk management and customer satisfaction. On the one hand, effective risk management is necessary to control problem financing, while on the other hand, customer satisfaction fosters loyalty and funding stability. However, the existing literature tends to examine these two aspects separately, thus lacking a complete picture of their integrative relationship with profitability. This study, a systematic literature review (SLR), aims to analyze the relationship between risk management, customer satisfaction, and profitability of Islamic banks, as well as their implications for economic growth. The review process adopted the PRISMA 2020 protocol, encompassing academic publications from 2015–2025 from various databases. Article selection was conducted using strict inclusion and exclusion criteria, ensuring that only relevant studies were further analyzed. The study's findings demonstrate two key pillars supporting Islamic banking performance: effective risk management—particularly in controlling problem financing—and a high level of customer satisfaction, which supports loyalty and the stability of third-party funds. However, the findings also indicate a methodological gap. The literature rarely develops models that examine the simultaneous influence of risk management and customer satisfaction on profitability. Furthermore, the limitations of qualitative research and the weaknesses of customer satisfaction measurement instruments hinder a more comprehensive understanding. In conclusion, this study emphasizes the importance of developing a more integrative theory of Islamic banking performance. Future managerial strategies should emphasize the harmonization of risk management and service orientation, so that Islamic banks not only maintain profitability but also contribute more significantly to economic growth.

Lobster is one of Indonesia's marine resources that has high economic value and is very important for the country's economy, but excessive lobster fishing and smuggling of lobster seeds have caused a decrease in the productivity of marine resources and significant state losses, so effective law enforcement efforts are needed to protect Indonesia's marine resources from these illegal acts. The problem in this study is how the law enforcement by the West Tanjung Jabung Police against the crime of smuggling lobster seeds (Study of Case Register Decision Number: 144 / Pid.Sus / 2023 / Pn Klt), and what factors are the causes. The research method used is normative juridical, a type of legal research that focuses on the analysis and interpretation of legal norms that apply in a legal system. The study shows that the three defendants in the crime of smuggling lobster seeds were sentenced to 2 years in prison and a fine of IDR 5,000,000 based on Article 27 number 26 Article 92 of Law Number 6 of 2023 concerning Job Creation. The factors causing this crime include internal factors (economic and education) and external factors (politics, environment, and lack of security). Suggestions from the study are: Reviewing the lobster seed export policy. Improving coordination between law enforcement officers and community participation. Improving the capacity and competence of law enforcement personnel.

Micro, Small, and Medium Enterprises (MSMEs) are an essential pillar of the Indonesian economy, contributing significantly to employment creation, poverty reduction, and income distribution. However, despite their substantial role, MSMEs continue to face a number of persistent challenges, including limited access to capital, low levels of financial literacy, and inadequate utilization of technology. These barriers hinder their ability to grow, compete, and adapt to rapid economic changes. This study aims to explore and analyze the role of Islamic Financial Institutions (IFIs) in empowering MSMEs within the framework of Sharia principles. Employing a descriptive qualitative approach, this research is based on a comprehensive literature review of scholarly articles, official reports, and other relevant academic sources. The findings reveal that IFIs provide both financial and social contributions to MSMEs. Financially, IFIs channel funds through Sharia-compliant contracts such as mudharabah and murabahah, which allow entrepreneurs to access financing without relying on conventional interest-based systems. Socially, IFIs carry out a redistributive role by managing and disbursing zakat, infaq, sadaqah, and waqf (ZISWAF), while also offering entrepreneurship training, mentoring, and technical assistance. These functions collectively enhance MSMEs’ access to capital, strengthen their managerial and operational capacities, and increase competitiveness in both domestic and global markets. Nevertheless, several challenges remain, including the uneven geographical distribution of IFI services, slow adoption of digital technology, and the need for more supportive regulatory frameworks. Strengthening IFIs’ role through policy integration, technological innovation, and collaboration with government and private sectors is essential for maximizing their impact on MSME empowerment. Thus, IFIs not only act as financial intermediaries but also as socio-economic catalysts that support sustainable and inclusive economic development in Indonesia.

Tourism is one of the most important economic sectors in the world, contributing significantly to state revenue and improving people's welfare. The tourism industry has grown rapidly in recent decades, with the number of international tourists continuing to increase. The general objective of this study is to develop a deeper knowledge and understanding of the impact of uncontrolled tourism on the sacredness of Bali's nature and culture, as well as strategies for developing sustainable tourism in Bali. The type of research used by the author in examining the problems in this study is normative juridical research. The conclusion of this study is a legal review of the protection of natural and cultural heritage in Bali Province is regulated in several laws and regulations such as Law No. 5 of 1990 concerning the Conservation of Biological Natural Resources and Ecosystems. In addition, cultural protection in Bali has also been regulated in several laws and regulations such as Law No. 11 of 2010 concerning Cultural Heritage. This legal review will also discuss the implementation of laws and regulations related to the protection of natural and cultural heritage in Bali. The Bali provincial government's policy on the protection of natural and cultural heritage, namely the policy on the protection of natural heritage is regulated in the Governor's Regulation or Pergub No. These include Law No. 97 of 2018 concerning the Limitation of Single-Use Plastic Waste, Governor Regulation No. 45 of 2019 concerning Bali Clean Energy, Governor Regulation No. 48 of 2019 concerning the Use of Battery-Based Electric Motorized Vehicles, and Governor Regulation No. 8 of 2019 concerning Organic Farming Systems. Cultural heritage protection policies are regulated by Law No. 10 of 2010 concerning Tourism, Regional Regulation No. 2 of 2023 concerning the Bali Provincial Spatial Plan (RTRWP), the Designation of Cultural Heritage Areas in Bali, such as Ulun Danu Batur Temple and Lake Batur, the Subak Cultural Landscape and Temples in the Pakerisan Watershed, and others.

Coffee is a leading commodity in Indonesia's agricultural sector, possessing high economic value and providing a livelihood for many farmers. However, coffee plant productivity often declines significantly due to various diseases affecting the leaves, stems, and berries. This situation is exacerbated by the lack of knowledge among most farmers in recognizing early disease symptoms, resulting in delayed treatment. Consequently, crop losses are unavoidable. Based on these challenges, this study aims to design and build an expert system capable of diagnosing coffee plant diseases quickly, precisely, and accurately using the Bayesian Theorem method. This method was chosen because it can calculate the probability of a disease occurring based on observed symptoms in plants. The Bayesian approach allows the system to provide more reliable diagnostic results by updating the probability values ​​as new evidence is introduced. The developed expert system is web-based, making it easily accessible to users, both farmers and other interested parties. Users simply select the symptoms observed in coffee plants, and the system will then provide a diagnostic result in the form of possible diseases and their probability levels. Test results indicate that the system is capable of providing fairly accurate diagnostic results and can be used as a basis for farmers in making initial decisions regarding coffee plant disease management. With this expert system, farmers are expected to improve their ability to detect coffee plant diseases early, thereby maintaining crop productivity. This expert system is expected to be an effective decision support tool for farmers to reduce crop losses and improve agricultural sustainability.

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

This study investigates the genealogy of multisectoral social conflict and cultural disintegration in Bima Regency by examining the interplay of political, economic, socio-cultural, and geospatial determinants. Using a qualitative exploratory-critical method, the research employs content analysis, critical discourse analysis, and spatial conflict mapping based on secondary data from government reports, academic literature, and civil society documentation. The results reveal that social conflict in Bima is not simply driven by unequal access to political and economic resources, but also by structural exclusion, historical marginalization, and the erosion of traditional social values caused by uneven modernization and weak institutional performance. Politically, civil servant bias, the persistence of patronage networks, and minimal civic engagement weaken state legitimacy, public trust, and accountability. Economically, the unequal distribution of natural resources, selective access to government assistance, limited economic diversification, and unresolved agrarian disputes intensify socio-economic inequalities and rural discontent. From a geospatial perspective, the contestation over land, identity, ecological zones, and environmental resources reflects the failure of inclusive and participatory spatial development planning. The study emphasizes that the conflict is systemic, complex, and institutionalized, calling for integrated cross-sectoral policies, inclusive political reforms, and spatially participatory strategies. It advocates for institutional reform, the revitalization of local wisdom and social capital, and the reconstruction of a shared cultural identity to restore long-term social cohesion and resilience. In the context of post-decentralization Indonesia, addressing such deep-rooted, chronic conflicts requires not only strategic policy reorientation but also the empowerment of local communities to play meaningful and active roles in planning, governance, and sustainable development processes. Sustainable peace in Bima hinges on a genuine commitment to social justice, inclusive governance, ecological balance, and the preservation of cultural diversity.

This article examines the economic defense reforms implemented by China under Xi Jinping's leadership through a literature review. This research aims to examine the key strategies employed by the Chinese government to strengthen its economic resilience amidst global pressures, such as the trade war with the United States, the COVID-19 pandemic, and escalating geopolitical rivalries. The findings indicate that Xi Jinping prioritizes a dual-circulation strategy, namely strengthening domestic consumption while maintaining connectivity with international markets, as a crucial step in addressing global uncertainty. Furthermore, the Made in China 2025 policy serves as a key pillar for promoting technological independence, reducing dependence on imports, and enhancing the competitiveness of domestic industries in strategic sectors such as information technology, renewable energy, and artificial intelligence. Furthermore, through the Belt and Road Initiative (BRI), China seeks to expand its economic influence globally, open new markets, and transfer excess domestic industrial capacity to partner countries. These reforms are not solely oriented toward economic aspects but are also closely linked to political and national security interests. This strategy demonstrates China's systematic efforts to build economic resilience integrated with geopolitical interests, using the economy as an instrument of both soft and hard power. This study demonstrates that Xi Jinping's economic defense reforms are not merely a short-term response to the global crisis, but rather part of a long-term vision to establish China as a dominant global power. Thus, this study emphasizes the importance of understanding China's economic strategy holistically, as these reforms, in addition to significantly influencing domestic dynamics, also have significant implications for the future global economic and political order.

Banking is a key pillar of the financial system, playing a crucial role as an intermediary between those with excess funds and those in need of financing. In the context of post-pandemic economic recovery in the 2022–2024 period, bank sustainability and resilience, particularly in terms of profit-generating ability, are crucial aspects to consider. This study was conducted to analyze the extent to which capital structure and intermediation efficiency influence the profitability of banks listed on the Indonesia Stock Exchange. Capital structure in this study is proxied by the Capital Adequacy Ratio (CAR), while intermediation efficiency is measured by the Loan to Deposit Ratio (LDR). The profitability indicator used is Return on Assets (ROA), which reflects a bank's effectiveness in utilizing its assets to generate profits. This research methodology uses a quantitative approach through multiple linear regression analysis with secondary data in the form of annual financial reports from 111 banks for the 2022–2024 period. The analysis results show that simultaneously, CAR and LDR variables have a significant effect on ROA. Furthermore, both variables have been shown to contribute positively to increasing bank profitability. In other words, maintaining adequate capital and efficient credit management can strengthen overall financial performance. This finding offers strategic implications for bank management in formulating capital and liquidity management policies. Optimizing these two aspects not only impacts short-term profit achievement but also contributes to the stability and sustainability of banking profitability in the long term. Therefore, banks need to ensure a strong capital strategy coupled with efficient intermediation to be more resilient in facing future economic dynamics.

Sangatta Central Market, one of the largest trading centers in North Sangatta, accommodates more than 750 traders and operates daily until midday, reflecting the high intensity of economic transactions in the region. Within this trading environment, Islamic business ethics play a pivotal role, particularly for Muslim traders, as they not only regulate commercial practices but also shape customer comfort and satisfaction. However, observations indicate that not all traders consistently practice ethical behaviors in line with Islamic values—for example, some neglect to maintain a friendly attitude such as smiling during interactions with buyers. This condition potentially reduces the quality of service and impacts consumer willingness to return. In response, this study seeks to analyze the influence of Islamic business ethics on consumer purchasing interest at the North Sangatta Central Market. The research adopts a quantitative approach by distributing structured questionnaires to a sample of 96 Muslim customers, complemented by direct observation and systematic data recording. The collected data were analyzed using simple linear regression to determine the extent to which the implementation of Islamic business ethics contributes to consumers’ willingness to shop. The results reveal a regression equation of Y' = 9.764 + 0.304X with a correlation coefficient (R) of 0.299. The coefficient of determination (R²) of 29.9% indicates that Islamic business ethics significantly and positively influence consumer purchasing interest. In other words, nearly one-third of the variance in customer purchasing interest can be explained by the level of ethical business practice applied by traders. This finding implies that the more traders integrate Islamic values—such as honesty, fairness, and friendly interaction—into their daily business practices, the more likely consumers are to engage in transactions and maintain loyalty to the market.

Antimicrobial resistance (AMR) poses a major global health threat, with severe impacts in developing countries due to weak health systems, poor regulation, and low sanitation standards. This review summarizes 12 studies from Asia and Africa on AMR’s clinical, social, economic, and environmental effects. AMR leads to first-line treatment failure, prolonged hospital stays, increased morbidity and mortality, and necessitates costly, toxic last-line antibiotics. Economic consequences include higher treatment costs, productivity loss, and poverty risk from high medical expenses. Environmental contributors such as contamination from medical waste, livestock, and the food industry accelerate resistant bacteria spread. Effective control requires integrated strategies, including Antimicrobial Stewardship Programs (ASP) based on AWaRe classification, laboratory strengthening, One Health approaches, public education, strict antibiotic distribution regulations, and cross-sector monitoring. These measures aim to curb AMR progression and reduce health burdens in developing nations. The rise of AMR further complicates healthcare delivery in countries already struggling with limited resources and underfunded healthcare systems. The growing prevalence of multidrug-resistant (MDR) and extensively drug-resistant (XDR) organisms threatens the effectiveness of current medical treatments, including those for common infections such as tuberculosis and pneumonia. Infections that were once easily treatable with antibiotics are now leading to longer and more complicated hospitalizations, greater healthcare costs, and higher death rates. Additionally, the lack of access to newer, more effective antibiotics and diagnostic tools makes managing resistant infections in these regions even more challenging. Environmental factors, particularly contamination from healthcare facilities and agricultural practices, play a key role in the proliferation of resistant pathogens.  

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

Compensation and the work environment are two essential factors that significantly affect employee productivity, particularly in community-owned enterprises (BUMDes) engaged in the tourism sector. A fair remuneration system motivates employees to work optimally, while a supportive physical and psychosocial work environment creates comfort that enhances job performance. This study aims to examine the influence of compensation and work environment on employee productivity in BUMDes Kedungudi, which serves as one of the local driving forces in developing tourism-based community economic empowerment. This research employed a quantitative approach using a survey method with a total sample of 37 tourism sector employees of BUMDes Kedungudi. Data were collected through structured questionnaires, which were subsequently analyzed using SPSS version 28. The analytical procedures included validity and reliability testing, classical assumption testing such as normality, multicollinearity, and heteroscedasticity checks, as well as multiple linear regression analysis to determine the effect of independent variables on employee productivity. The results revealed that both compensation and work environment had a positive and significant influence on productivity. Specifically, compensation demonstrated a coefficient value of β = 0.205 with a significance level of p = 0.007, while the work environment showed a stronger effect with β = 0.281 and p = 0.002. Furthermore, the regression model indicated that the combination of these two variables was able to explain 68.0% of the variance in employee productivity (Adjusted R² = 0.680; p < 0.001). This finding highlights the strategic importance of remuneration policies and workplace conditions in enhancing organizational performance within community-owned enterprises.

The rapid population growth and urbanization in Jakarta have led to various urban challenges, one of the most significant being traffic congestion, which incurs substantial economic losses. One proposed solution is the development of Transit Oriented Development (TOD) areas, particularly through the expansion of mass transit infrastructure such as the Mass Rapid Transit (MRT) system. This study examines the potential for TOD development in the planned East–West MRT Corridor, with a case study focused on the Grogol MRT Station. This area is considered strategically significant due to its integration with multiple transportation modes, including TransJakarta, microtrans services, and a Type B bus terminal. This research employs a quantitative approach, utilizing both primary and secondary data. The assessment is conducted using a TOD Index method based on three core principles: density, diversity, and design. The analysis reveals that the Grogol MRT Station area has a population density of 19,953 people/km² and a building density of 2,741 units/km², both of which meet the criteria for an urban-scale TOD. The land use entropy index is 0.63, indicating a moderate level of land-use diversity. However, the availability of pedestrian paths (33.96%), bicycle lanes (1.67%), parking facilities (1.84%), and open green space (1.79%) remains significantly below the ideal TOD standards. Overall, the TOD Index score for this area is 0.417, placing it among the bottom five MRT stations in Jakarta. Despite this, the area fulfills the density requirements for urban TOD classification. Nevertheless, challenges remain, including insufficient pedestrian and bicycle infrastructure, limited green spaces, and low land-use diversity. Planning interventions are thus necessary, focusing on the provision of integrated pedestrian and cycling infrastructure, functional public spaces, and mixed-use zoning to promote sustainable urban mobility.

Jati Larangan Park in Iroyudan Hamlet, Bantul Regency, is a community-based tourism area with historical, cultural, and natural potential. Despite its appeal as a religious and outdoor tourism destination, the park experienced a decline in activity following the COVID-19 pandemic. This study aims to analyze community perceptions of the development of Jati Larangan Park to support participatory and sustainable tourism development strategies. The research method used a qualitative descriptive approach with data collection techniques including in-depth interviews, observation, and documentation. The results indicate that the community has a positive perception of the park because it is considered capable of providing economic, social, and cultural benefits. Youth groups, MSMEs, and the general public recognize the importance of this tourism revival, although management is still hampered by human resources, weak institutional structures of the Tourism Awareness Group (Pokdarwis), and a lack of digital literacy for the promotion and marketing of local products. Community involvement is reflected in the spirit of mutual cooperation and the desire to revitalize the park through various tourism activities. However, a more systematic strategy is still needed in terms of institutional strengthening, youth empowerment, MSME capacity development, and digital promotion. With a Community-Based Tourism (CBT) approach, Jati Larangan Park has the potential to become a leading destination in Bantul with collaborative and sustainable management. In addition to social and economic aspects, the development of Jati Larangan Park must also consider environmental and spatial planning dimensions. Currently, parts of the park are poorly managed, with a lack of sanitation facilities, information boards, and accessible tourist routes for the elderly and people with disabilities. This presents a challenge in realizing an inclusive and comfortable destination.

The increasing number of mental health disorders in various countries has created an urgent need for innovation in the diagnosis and treatment process. This problem not only impacts individuals' quality of life but also creates a significant social and economic burden. One solution that is beginning to be widely researched is the use of artificial intelligence (AI) in the field of mental health. This research used a literature review of various previous studies discussing the role, application, and impact of AI. The results of the review indicate that AI technology, particularly in the form of digital applications such as chatbots, has great potential to support the recovery process for patients with mental disorders. AI-based chatbots can provide responsive, two-way interactions, so users feel heard and receive initial emotional support. One technical approach used is Natural Language Processing (NLP), which enables the system to understand natural human language. Simultaneously, Long Short-Term Memory (LSTM) algorithms are used to analyze language patterns and detect symptoms of depression more accurately. Various studies have reported that the application of NLP and LSTM can improve the reliability of diagnoses and provide responses tailored to user needs. Furthermore, AI can provide personalized recommendations, tailor interventions to the user's condition, and monitor mental health developments in real time. This has the potential to assist mental health practitioners in making faster and more informed decisions. However, the adoption of AI among practitioners remains relatively low. Influencing factors include limited technological understanding, limited infrastructure, and debates over ethical aspects and data privacy. Therefore, while AI has significant potential to improve the quality of mental health services, regulations, ethical guidelines, and synergy between technology and healthcare professionals are needed to ensure safe and effective implementation.

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.