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This article discusses the effect of tax policy on income distribution in developing countries. Tax is a fiscal instrument that is not only used to finance state expenditure, but also as a tool to reduce economic inequality. This study analyzes how progressive tax system, income tax collection, and consumption tax impact income redistribution in several developing countries. The secondary data used comes from World Bank, IMF, and other scholarly publications. The analysis shows that fair and progressive tax policies can help reduce income inequality. However, many developing countries face challenges in implementing effective tax systems, including low compliance and regressive tax structures. Therefore, comprehensive fiscal policy reforms are needed so that taxes can truly serve as an effective income distribution tool.  

The rise in Value Added Tax (VAT) from 11% to 12%, which was put into effect in January 2025, has elicited a range of reactions from Indonesian households, particularly those in the urban middle class. This research intends to investigate the effects of the VAT change on consumption habits among this group. Information was gathered through a survey conducted with 400 households in Jakarta, Surabaya, and Bandung utilizing a stratified random sampling technique. A quantitative analysis was performed using multiple linear regression. The findings indicate that while the overall tax burden on basic consumption did not rise significantly due to various mitigating measures, the public's perception of the VAT hike still resulted in a decline in spending—particularly on non-essential items and services. This result underscores the importance of fiscal perception in influencing household consumption patterns. The study suggests that fiscal transparency, public awareness campaigns, and compensatory policies are essential for preserving middle-class purchasing power during initiatives aimed at enhancing national tax revenue.

Triglycerides are an important metabolic indicator associated with the risk of metabolic syndrome and cardiovascular disease. Hypertriglyceridemia often develops without symptoms but contributes to the accumulation of atherogenic lipids. This activity involved 104 adult participants who underwent triglyceride level examination using Point-of-Care Testing (POCT). Education was delivered individually using a leaflet containing information on the relationship between high-calorie food intake and increased triglyceride levels, as well as recommendations for replacing energy-dense foods with healthy foods. A total of 47.1% of participants showed triglyceride levels ≥150 mg/dL, while the other 52.9% had normal levels. The average triglyceride level of 159.1 mg/dL reflects the hidden metabolic risk in the population. Education was provided based on the results of the examination to encourage the selection of low-calorie foods and increased fiber consumption. Triglyceride level examination is useful as an early screening for hypertriglyceridemia in the community. Education about high-calorie food consumption plays an important role in reducing metabolic risk and supporting the prevention of cardiovascular disorders through a healthier diet.

This study aims to understand the impact of inflation on the purchasing power of communities in Lampung Province throughout 2024 from a macroeconomic perspective using a qualitative approach. The persistent fluctuations in inflation over the year have triggered various responses and adaptation strategies among the public, particularly within economically vulnerable groups. Through in-depth interviews with various informants—such as small business owners, housewives, and informal sector workers—this study finds that inflation has influenced consumption patterns, spending priorities, and how people manage their daily income. A noticeable decline in purchasing power is observed in essential needs and healthcare services. Common coping strategies include switching to alternative products, taking on debt, or reducing overall consumption. The findings suggest that inflation has not only economic implications but also social consequences, highlighting the importance of social protection policies and price stabilization efforts to maintain household economic resiliencej.

This study aims to evaluate the effectiveness of the National Cash Social Assistance (BST) policy on the purchasing power of communities in Surabaya. BST is a social protection program launched by the Indonesian government in response to the economic impact of the COVID-19 pandemic. The policy targets low-income and vulnerable groups through direct cash transfers, with the goal of maintaining basic consumption levels and preventing a sharp decline in household welfare. This research examines the extent to which the BST program has achieved its objectives, particularly in enhancing or sustaining the purchasing power of its beneficiaries in urban settings. The study employs an evaluative approach using a mixed-methods design, combining quantitative survey data with qualitative interviews involving aid recipients and local-level implementers. The findings indicate that the BST program had a positive short-term impact on household purchasing power, particularly in meeting essential needs such as food and utility expenses. However, several implementation challenges were also identified, including issues of inaccurate beneficiary targeting, delays in distribution, and the relatively small amount of assistance compared to actual household need. These results highlight that the effectiveness of social policy is not solely dependent on budget allocation but also on the precision of its implementation on the ground. Consequently, the study recommends improvements in beneficiary data updating, enhanced transparency in aid distribution, and the development of more adaptive program designs that reflect local socio-economic conditions. The findings are expected to serve as a valuable reference for policymakers in designing more efficient and sustainable social assistance programs in the future.  

Total cholesterol and HDL assessments are fundamental initial steps in evaluating the risk of cardiovascular disease. The ratio between total cholesterol and HDL is considered a sensitive indicator in predicting atherosclerotic events. Screening activities were carried out using the Plan-Do-Check-Act (PDCA) approach in adult participants. The examination was carried out using the Point-of-Care Testing (POCT) tool to assess total cholesterol and HDL levels from blood samples. Education was provided through leaflets containing information about lipid profiles and the importance of dietary changes. A total of 62 participants took part in this activity, with an age range of 23 to 76 years and the majority were female. Most participants had total cholesterol levels in the normal category, but almost all participants had HDL levels that were classified as low or very low. This lipid profile imbalance indicates a significant potential cardiovascular risk. The screening results underscore the need for continuous education on healthy dietary habits as a primary prevention strategy. Nutritional interventions emphasizing reduced intake of saturated fats, increased fiber consumption, and controlled sugar intake can help restore lipid balance and reduce the risk of atherosclerosis and long-term cardiovascular complications.

Energy efficiency in air conditioning systems is a critical factor in reducing energy consumption and environmental impact. This study aims to analyze the energy performance of an air conditioning system using the thermodynamic cycle method. The analysis focuses on the refrigeration cycle, particularly the vapor compression cycle commonly used in residential and commercial systems. Key parameters such as coefficient of performance (COP), refrigerant flow rate, and enthalpy at each cycle point were examined to determine overall efficiency. Data were collected through simulations and experimental measurements under standard operating conditions. The results show that optimizing system components, especially the compressor and expansion valve, can significantly improve energy efficiency. The COP increased by 12% when a high-efficiency compressor was utilized. In addition, the selection of eco-friendly refrigerants contributed to better thermal performance and reduced environmental risks. This research highlights the importance of thermodynamic analysis in designing and improving air conditioning systems for sustainable energy usage. Future studies are recommended to incorporate real-time monitoring and adaptive control systems to further enhance system performance and energy savings.

This paper discusses the concept of demand and supply, both from the perspective of conventional economics and Islamic economics. In conventional economics, the relationship between price and quantity of goods demanded or offered is explained through basic laws that are widely known. Several simple illustrations, such as the case of chili prices and children's clothes, are used to facilitate readers' understanding of the movement of the curve and market equilibrium. Meanwhile, in Islamic economics, the principle of demand and supply still applies, but is framed by sharia values ​​that emphasize justice, ethics, and social responsibility. Consumption and production are not solely directed at profit, but also consider aspects of usefulness and sustainability. Thus, Islamic economics offers an approach that is not only rational, but also morally charged.

This study explores the role of Korean drama (K-Drama) as a coping mechanism for academic stress among IAIN Palangka Raya students. Using an exploratory approach, this study reveals that watching K-Dramas is a form of emotion-focused coping that helps students manage emotional tension due to academic pressures, such as assignment deadlines, exams, and social expectations. In addition, K-Dramas provide emotional escape, inspiration from characters, and cathartic effects that help students express their emotions and process their feelings. However, there is also a risk of academic procrastination due to excessive consumption. The study results suggest that balanced consumption of K-Dramas can provide positive benefits, such as increased motivation and better time management. The findings reinforce the relevance of popular culture in supporting college students' mental well-being and offer insights into positive media use.

The use of Paylater as a means to achieve a desired lifestyle, especially among the younger generation, is the highlight of this research. With a focus on psychological and financial impacts, this study combines qualitative and quantitative approaches to investigate the complex interactions between demographic factors, motivations, and the consequences of using Paylater for prestige. Through data collection using questionnaires and interviews with samples covering various age groups, education levels, and income levels, the research results highlight interesting findings. The main motivation for using Paylater was revealed as a drive to achieve a prestigious image and keep up with emerging digital consumption trends. The psychological impact cannot be ignored either, with some respondents admitting to the financial stress associated with this habit. Data analysis shows that education level plays an important role in an individual's ability to manage Paylater debt. Respondents with a higher level of education tend to be more aware of risk and have better debt management strategies. The implications of the results of this research include challenges in financial literacy and psychological well-being in the digital era. A more targeted approach is needed to educate young people about the financial risks associated with using Paylater for prestige. Nonetheless, this study acknowledges limitations in the generalisability of the results and suggests further research to investigate alternative financial management strategies and the long-term impact of this phenomenon      

  The current warming trend is a negative externality of human activities since the mid-1800s and is proceeding at a pace unprecedented over the past millennia, such as increased energy consumption leading to an increase in the concentration ofCO2 gas and other gases in the atmosphere. CO2 gas has the largest contribution to global warming at about 56%. Increased energy consumption that causes an increase inCO2 gas because the use of energy consumption in Indonesia is still dominated by fossil energy consumption produced from fossil fuels and often uses technology that is not environmentally friendly so that it can trigger an increase in Greenhouse Gas (GHG) emissions which is the largest contributor to global warming. In response to this warming trend, Indonesia has ratified the Kyoto Protocol in 1997 into Law Number 17 of 2004 and the Paris Agreement into Law Number 16 of 2016 in an effort to reduce the temperature rise limit to 1.5°C above the earth's temperature in pre-industrial times. The objectives of this study are (1) To analyze the effect of electricity consumption and fossil fuel consumption simultaneously on the negative externalities of GHG emissions in Indonesia. (2) To analyze the effect of electricity consumption and fossil fuel consumption partially on the negative externalities of GHG emissions in Indonesia. The data used is secondary data, with multiple linear analysis techniques. The results showed that (1) Electricity consumption and fossil fuel consumption simultaneously affect the negative externalities of GHG emissions in Indonesia. (2) Electricity consumption partially has a positive and significant effect on the negative externalities of GHG emissions in Indonesia. (3) Fossil fuel consumption partially has a positive and insignificant effect on the negative externalities of GHG emissions in Indonesia. Keywords: Greenhouse Gas, Negative Externalities, Energy Consumption, Electricity Consumption, Fossil Fuel Consumption

Instant noodles, categorized as part of ready-to-eat cuisine, represent a form of food that is conveniently packaged, easily served, practical, and prepared in a straightforward manner. Despite their convenience, instant noodles fall short of being considered a comprehensive food option due to their inability to fulfill the body's well-rounded nutritional requirements. A typical serving of instant noodles primarily consists of elevated levels of carbohydrates and protein, yet lacks sufficient energy, fiber, vitamins, and minerals. The consumption of instant noodles is driven by the time constraints faced by a majority of consumers, preventing them from indulging in a complete meal and preparing it from scratch. Regularly consuming instant noodles may pose health risks and hazards, given their inclusion of preservatives and low nutritional content. This study employs quantitative research methods, adhering to scientific principles by being concrete, empirical, objective, measurable, rational, and systematic. Quantitative approaches prioritize the analysis of numerical data, subsequently processed through suitable statistical methods. In conclusion, the statistical analysis conducted reveals that both preference (X1) and suitability (X2) jointly exert a significant impact on packaging quality (Y) within the scope of this research. However, it is crucial to note that 51.1% of the variation in Y remains unexplained by these two independent variables, suggesting that other factors may also contribute to determining the quality of packaging.  

This study aims to analyze the impact of clubbing on the learning performance of students in Bandung. This includes class attendance, active participation in discussions, and the ability to complete academic tasks. In addition, this study will also identify other factors that may influence the relationship between clubbing and learning performance, such as alcohol consumption patterns, stress levels, and social support. Clubbing, one of the most popular entertainment choices for students, is often the main choice to relieve stress and socialize. However, this phenomenon also raises questions about how it impacts students' learning performance and academic achievement. This study uses a qualitative approach. The primary data of the study came from interviews and participation in nightclubs with Bandung students. Secondary data consisted of journals, books, the internet, and others. Interviews, observations, and documentation were the data collection methods used in this study. The results of the study obtained It is seen that students who are active in clubbing tend to have lower attendance rates in class. Many of them admit to often being absent due to fatigue after late-night activities, which has a direct impact on the understanding of the material being taught and the potential for academic achievement.

Background: The global energy transition requires low-carbon solutions that can be integrated into existing thermal systems without drastic infrastructure changes. Hydrogen blending in conventional combustion systems has emerged as a promising pathway to reduce carbon emissions while maintaining operational flexibility. Objective: This study aims to experimentally evaluate the effect of hydrogen blending ratios (0–100% by volume) on thermal efficiency, CO₂ emissions, and NOx emissions, and to determine the optimal blending range based on technical and economic feasibility. Methods: An experimental thermal system prototype was developed and tested under controlled conditions with three repetitions per operating point. Performance parameters included combustion temperature, fuel consumption rate, and thermal efficiency, while emissions of CO₂ and NOx were measured using a calibrated gas analyzer. Data were analyzed using descriptive statistics, one-way ANOVA at a 0.05 significance level, confidence interval estimation, and linear regression to examine the relationship between hydrogen fraction and emission reduction. Results: The findings indicate that increasing hydrogen fraction significantly improves thermal efficiency, reaching 87.5% at 100% hydrogen, while CO₂ emissions decrease linearly to zero. However, NOx emissions increase with higher hydrogen content due to elevated combustion temperatures. Statistical analysis confirms that hydrogen ratio has a significant effect on efficiency and emissions, with a strong linear correlation between hydrogen fraction and CO₂ reduction. A blending range of 40–60% hydrogen provides the most balanced performance in terms of efficiency improvement, emission reduction, and cost feasibility.

The incidence of hypertension at the Tadoy Community Health Center was 29.4%. Based on the Tadoy Community Health Center Report in 2023, there were 78 cases of hypertension in pregnant women, dominated by pregnant women with HDK (50%). The short-term impact of hypertension during pregnancy can affect both the mother and the fetus. In addition to medication, therapy for pregnant women with hypertension can be given by soaking the feet in warm water and regularly consuming Ambon bananas. The purpose of this study was to determine the effect of warm water therapy and Ambon banana consumption on reducing blood pressure in pregnant women with hypertension. This type of research used a qualitative research method with a case study approach. This activity was carried out on two pregnant women with hypertension at the Tadoy Community Health Center. Providing warm water therapy was effective in reducing blood pressure in pregnant women from 150/90 mmHg at the first visit to 130/85 mmHg at the second visit and to 120/75 mmHg. Consuming bananas was also effective in reducing blood pressure from 150/90 mmHg at the first visit to 140/90 mmHg at the second visit and to 120/80 mmHg. There was a difference in effectiveness between warm water therapy and consuming Ambon bananas in reducing blood pressure in hypertensive pregnant women, where warm water therapy was more effective than Ambon bananas in lowering blood pressure. It is hoped that the results of this study can help lower blood pressure by soaking feet in warm water, so that pregnant women can do it independently and can reduce risks in pregnancy.

Food is a basic need that must be met by every individual. In Indonesia, rice is still the main staple food, but the shift in consumption to rice and wheat which are imported foodstuffs raises concerns about food security. Therefore, the development of local food alternatives such as MOCAF (Modified Cassava Flour) flour from cassava is important. In this practicum, MOCAF flour was made through a cassava fermentation process, followed by making onion cakes using the MOCAF flour. Organoleptic tests and XRF tests were carried out to evaluate the quality of MOCAF flour. The results of the practicum showed that the substitution of MOCAF flour in making onion cakes can produce low-gluten products that have the potential to be a sustainable food alternative.

The goal of this community service program is to increase the economic resilience of the Gunung Hejo Village community through the development of oyster mushroom cultivation, utilizing local potential sustainably. This activity is designed to reduce the community's dependence on traditional agriculture, which is vulnerable to market price fluctuations, climate uncertainty, and limited business diversification. Oyster mushroom cultivation was chosen as an alternative due to its broad market prospects, relatively simple production process, and the ability to produce high yields quickly.The method used in this program is participatory, educational, and applicable, with students and the community actively involved in every stage of the activity, from planning and outreach, technical training, to hands-on practice in making mushroom bags and maintaining oyster mushrooms. Intensive mentoring is provided to ensure the community not only understands the theory but also develops practical skills that can be applied independently. The results of this activity indicate that the community has successfully improved their understanding and technical skills related to oyster mushroom cultivation, including raw material selection, planting medium preparation, maintenance, and simple marketing strategies. Each baglog produced provides a sufficient yield for both household consumption and sale as a supplementary commodity, thus directly impacting local economic income. The implications of this program lie not only in the economic aspect but also in the development of an environmentally friendly and sustainable agricultural business model that can be replicated in other villages with similar potential. Furthermore, this activity strengthens collaboration between academics and the community as a crucial foundation for building business independence and sustainability. Thus, this community service program makes a tangible contribution to rural economic empowerment based on local potential.

The 3R program (reduce, reuse, recycle) is one of the programs of the Surabaya City Environmental Office in managing waste problems in Surabaya. With the population density in Surabaya, it does not rule out the possibility of a large number of waste consumption, especially plastic waste. This study aims to see the level of effectiveness of the implementation of the 3R program (reduce, reuse, recycle) in Surabaya City by the Surabaya City Environmental Office. The author looks at DLH Surabaya's efforts in improving the quality of waste management, especially plastic waste and sees what factors support the success of the 3R program in processing plastic waste in Surabaya. Plastic waste has a nature that is difficult to decompose and requires a long time even hundreds of years to decompose. Therefore, DLH Surabaya applies waste management with the 3R concept. The method used in this study is descriptive evaluative. The results of the author's research during his internship at DLH Surabaya show that waste management using the 3R concept (reduce, reuse, recycle) runs effectively as evidenced by the reduction of waste in Surabaya by around 1.5 tons of waste per day and 2 tons of plastic waste per day. The author examines using effectiveness theory according to Sugiyono in Budianni, which includes 3 effectiveness indicators, namely, Target accuracy, Socialization, Monitoring.

The purpose of this community service is to educate the concept of Waste Bank, Green Economy, and Circulating Money to the community in Medan Belawan District. The specific target in this community service is that the Berkah Waste Bank workers in Medan Belawan Subdistrict know what Waste Bank, Green Economy, and Money Circulating to the Community in Medan Belawan Subdistrict, how to apply them to become household income opportunities, for example by becoming a new source of income from saving household waste that has been applied so that they can read the economic and environmental problems that occur. The materials presented in this community service are: what is a Waste Bank, Green Economy, and Circulating Money, how the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

Anemia is one of the most common health problems among pregnant women and remains a major challenge in midwifery services. Anemia in pregnancy is primarily caused by iron deficiency, which leads to decreased hemoglobin levels and poses a risk of impaired fetal growth as well as an increased likelihood of delivery complications. Anemia in pregnant women is also one of the contributing factors to the high maternal and neonatal mortality rates (Ministry of Health of the Republic of Indonesia, 2022). This study aimed to determine the effect of iron (Fe) supplement consumption patterns on the risk of anemia among pregnant women at BPM Aida Nospita, Manunggal Village, Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra Province, in 2025. This research employed a quantitative design with a descriptive correlational approach. The population of this study comprised all pregnant women attending BPM Aida Nospita in Manunggal Village, Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra Province, totaling 45 participants. The results of the analysis indicated a significant relationship between the pattern of iron (Fe) supplement consumption and the risk of anemia in pregnant women (p = 0.000).