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This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

The academic transition phase among tenth-grade students represents an important period that requires the ability to adjust to changes in the environment, academic demands, and increasingly complex social dynamics. This study aims to analyze psychosocial dynamics in the student adaptation process during the academic transition phase through a literature review approach. The method employed was a library research study by examining various relevant scientific sources related to adolescent psychosocial development, adaptation processes, psychosocial impacts, and strategies for addressing students’ adaptation problems. The results of the review indicate that the adaptation process is influenced by both internal and external factors. Internal factors include emotional condition, coping ability, and self-control, while external factors include support from family, peers, teachers, and the school environment. Students’ inability to adapt may lead to anxiety, low self-confidence, academic difficulties, and obstacles in social interaction. Efforts to support students’ adaptation process can be carried out through strengthening social support, optimizing guidance and counseling services, and implementing self-management techniques to enhance students’ self-regulation abilities. With appropriate support and intervention strategies, students are expected to navigate the academic transition phase more effectively and develop optimally in psychological, social, and academic aspects.

The ability to describe graphs accurately in English is an essential academic skill for EFL learners, particularly in higher education contexts where students are required to interpret and communicate visual data. However, many learners still experience difficulties in producing grammatically accurate graph descriptions. This study aims to investigate the level of grammatical accuracy demonstrated by EFL learners in graph description tasks and identify the grammatical aspects that require further improvement. Employing a descriptive qualitative approach, the research analyzed 30 samples of students’ written graph descriptions produced by undergraduate learners. The analysis focused on several grammatical aspects, including subject–verb agreement, tense consistency, article usage, sentence structure, prepositions, and punctuation. The findings reveal that students frequently struggle with subject–verb agreement and article usage, while punctuation errors occurred less frequently. The study highlights that grammatical accuracy remains an important challenge for EFL learners in academic writing tasks involving data interpretation. Therefore, it is recommended that grammar instruction be integrated more intensively into graph description activities in English classes. The findings are expected to contribute to the development of more effective teaching strategies in academic writing instruction for EFL learners.

Stunting remains a persistent nutritional challenge that threatens human capital development in Indonesia. This study examines the effects of exclusive breastfeeding, female education, sanitation, access to safe drinking water, inadequate food consumption, and poverty on stunting prevalence across 34 provinces in Indonesia during 2017–2024. The study employs a random-effects Panel EGLS estimator with Panel Corrected Standard Errors (PCSE) to address heteroskedasticity and cross-sectional dependence in provincial panel data. The findings reveal that exclusive breastfeeding, female education, and adequate sanitation significantly reduce stunting prevalence, while poverty significantly increases it. Interestingly, inadequate food consumption is negatively associated with stunting prevalence, potentially reflecting the contribution of government nutritional assistance and social protection programs. In contrast, access to safe drinking water does not show a statistically significant effect. Among the explanatory variables, female education is strongly associated with reductions in stunting. These findings highlight the importance of strengthening women’s education, improving sanitation quality, and expanding poverty-alleviation and nutrition-sensitive interventions to accelerate reductions in stunting and support the achievement of Sustainable Development Goal 2 in Indonesia.

Until now, truancy behavior is still frequently found among students during school hours. This behavior is caused by various factors, such as waking up late, staying up too late at night, feeling tired or sleepy, vehicle problems such as flat tires, lack of motivation to go to school, and other reasons. This problem has become an important concern for school counselors in providing assistance, one of which is through individual counseling services. Students’ participation in the learning process greatly affects the smoothness of learning and the results achieved at school. If truancy behavior continues to be ignored, it can lead to more serious impacts and even increase the risk of students dropping out of school. Therefore, school counselors have an important role in helping overcome this problem with support from students, subject teachers, and parents. One method that can be applied is individual counseling using the behavior contract technique. This technique aims to help students change negative behavior into more disciplined behavior so that truancy habits can be reduced and not repeated again. This study used a qualitative method with interview techniques for data collection. The results of the study showed that individual counseling services using the behavior contract technique were effective in helping overcome truancy behavior among students.

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

This study was motivated by the fact that students still experience difficulties in understanding Nahwu and Shorof despite studying both sciences in Islamic boarding schools. The purpose of this research was to examine the perspectives of Arabic language, Nahwu, and Shorof teachers regarding the importance of Nahwu and Shorof in Arabic language learning, their understanding of the concepts and applications, and the effectiveness of learning implementation at Madrasah Aliyah Al-Hidayah East Tanjung Jabung. This research employed a descriptive qualitative approach using interviews, observations, and documentation as data collection techniques. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings revealed that teachers considered Nahwu and Shorof as the fundamental basis of Arabic language learning because these sciences regulate sentence structures, word transformations, and meanings in Arabic texts. Teachers believed that mastery of Nahwu and Shorof is essential for understanding the Qur’an, hadith, and classical Islamic books. The learning process was considered fairly effective since many students already had prior knowledge from pesantren education and showed progress during the learning process. However, the effectiveness of learning still faced several obstacles, including low student motivation, differences in students’ basic abilities, limited learning time, and the complexity of the material. This study concludes that improving the quality of Nahwu and Shorof learning requires more varied teaching methods, continuous motivation, regular material reinforcement, and stronger institutional support.

Exclusive breastfeeding is a crucial step in improving infant health, yet it remains under-practiced in Indonesia. This is primarily due to a lack of knowledge and positive attitudes among mothers. Health education using leaflets has become a popular strategy in community-based nursing due to its simplicity and ease of understanding. The purpose of this study was to evaluate the effectiveness of leaflets in improving maternal knowledge, attitudes, and practices regarding exclusive breastfeeding. A systematic literature search was conducted using the PRISMA methodology. Data were collected from scientific articles published between 2020 and 2025 that met the inclusion criteria for intervention studies using information leaflets with pregnant, breastfeeding, and postpartum women. Twenty original articles meeting these criteria were analyzed. The results showed that most studies found a significant increase in maternal knowledge after distribution of information leaflets (p < 0.005). Furthermore, improvements in attitudes toward exclusive breastfeeding were observed, although practices varied. Many studies have shown that audiovisual materials are more effective than leaflets, although leaflets are easier to use and distribute. Factors such as social support and infrastructure influence the success of exclusive breastfeeding. This study concluded that leaflets were effective in improving mothers' knowledge and attitudes toward exclusive breastfeeding and remained valuable inhome care, especially when combined with other educational methods

Background: The prevalence of Chronic Energy Deficiency (SEZ) of pregnant women nationally is still 16.9%, and anemia reaches 27.7%, so the development of local food-based Supplementary Feeding (PMT) is needed. Brownies with the substitution of red spinach as a source of iron and purple sweet potato flour as an energy source have the potential to be developed as an alternative to PMT. This study aims to determine the acceptability and nutritional content of red spinach brownies with the addition of purple sweet potato flour as an interlude food for pregnant women. Method: Design using the Complete Random Design (RAL) method. The formulation of making brownies consists of three treatments with a comparison between (red spinach pureee and purple sweet potato flour) as follows: F1 (50:50), F2 (60:40), and F3 (40:60). The acceptance test was conducted using a hedonic test of color, aroma, taste, and texture on 30 semi-trained panelists. Analysis of nutritional content includes moisture content (thermogravimetry), ash content (dry ashing), protein (Kjeldahl), fat (Soxhlet), carbohydrates (by difference), and Fe (Atomic Absorption Spectrophotometry). The data were analyzed using the Kruskal-Wallis test. Research Results: The acceptability test showed that there was no significant difference between the formulations. The F3 formulation with a ratio of 40% red spinach pureee and 60% purple sweet potato flour obtained the highest preference value and was determined as the best formulation. The nutritional content of the F3 formulation includes protein 10.447%, fat 8.047%, carbohydrates 1.5579%, Fe 0.0005%, moisture content 20.68%, and ash content 1.4875%. Conclusion: There was no significant effect of each formulation on the acceptability of Brownis Suggestion: It is hoped that the next researcher can improve product formulation and processing processes to maintain and increase iron (Fe) levels in brownies.

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

This study aims to analyze natural resource management strategies within the framework of sustainable development administration in Indonesia. Using a qualitative approach and policy analysis methods, the research evaluates existing regulations, institutional capacities, and the effectiveness of policy implementation in ensuring resource sustainability. The study examines a range of policy instruments, from sectoral regulations and decentralization mechanisms to community-based programs. Findings reveal that regulatory fragmentation, weak inter-agency coordination, limited local government capacity, and suboptimal governance practices constitute the primary challenges to sustainable natural resource management. The research affirms that an integrated and collaborative approach encompassing ecological, economic, and socio-cultural dimensions is a prerequisite for achieving sustainable development. Policy recommendations include regulatory reform, institutional strengthening, indigenous community empowerment, development of integrated monitoring systems, and mainstreaming sustainability principles throughout the national and regional development planning cycles.

Typhoid fever remains a significant diagnostic challenge, particularly regarding the interpretation of Widal test results which are often affected by antibody persistence. This study aims to analyze the variations in Widal antibody titers among students at Universitas Muhammadiyah Purwokerto, focusing on the time interval since their last confirmed infection. Using a cross-sectional design, serum samples from 24 students were analyzed through the semi-quantitative slide agglutination technique to detect Salmonella typhi O and H agglutinins. The findings indicated that anti-Salmonella O titers could persist up to 1:320 in individuals with an infection history of more than one year. In contrast, anti-Salmonella H was only identified in more recent infections (less than a year) with a lower titer of 1:80, and was undetectable in samples from infections exceeding one year. These results demonstrate that O antigens remain detectable in the blood significantly longer than H antigens. This study suggests that the duration since the last infection is a critical factor in the screening and validation of Widal test results. Accurate identification of these titer variations is essential for clinical laboratory technologists to provide more precise diagnostic data and support effective clinical management.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.

This study examines the effectiveness of mediation in resolving divorce cases at the Banda Aceh Sharia Court and the Jantho Sharia Court based on Supreme Court Regulation No. 1 of 2016. This study aims to analyze the implementation of mediation, identify factors influencing its effectiveness, and determine efforts to improve the effectiveness of mediation in divorce cases. The method used is a legal-empirical approach with a qualitative methodology through interviews and literature review. The research results indicate that the implementation of mediation has been in accordance with the provisions of Supreme Court Regulation No. 1 of 2016; however, its success rate remains low, rendering it ineffective. Factors influencing the effectiveness of mediation include the mediator’s competence, the parties’ strong desire to divorce, prolonged domestic conflicts, and the influence of religious figures within the community. Efforts to improve the effectiveness of mediation are carried out by enhancing the competence of mediators, educating the parties on the benefits of mediation, and optimizing the mediation process within the Sharia Court.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

This Community Service (CS) initiative was executed collaboratively by faculty members from five universities—Universitas Pamulang, Universitas Presiden, Universitas Trisakti, Universitas Pembangunan Jaya, and Universitas Borobudur—in Kasomalang Kulon Tourism Village, Subang Regency, West Java, on April 17, 2026. This initiative aimed to instruct village leaders, as prospective catalysts for change in waste management and renewable energy, on the technique for converting plastic trash into pyrolysis-derived alternative fuel and the Triboelectric Nanogenerator (TENG) energy harvesting technology. This activity addresses the critical issues of plastic waste pollution and the exhaustion of fossil fuel reserves. Annually, almost 8 million tonnes of plastic waste infiltrate the oceans, yet merely 9% of all plastic ever manufactured is effectively recycled. The collaborative effort encompassed Electrical Engineering, Computer Systems, Petroleum Engineering, Information Systems, Product Design, and Agrotechnology. The instructional techniques employed comprised lectures and conversations. The activity's results indicated that participants acquired a thorough comprehension of pyrolysis mechanisms, the principles of TENG energy conversion, and its possible applications at the village level. Despite the absence of direct implementation, the cadres shown significant motivation to facilitate technology adoption inside their communities. This PKM model demonstrates that interdisciplinary collaboration across universities is effective in providing innovative technological education to rural populations.